diplomsko delo
Mateja Bovha (Author), Borut Bratina (Mentor), Lidija Hauptman (Co-mentor)

Abstract

Že od nekdaj je pobiranje davkov pomembno za državo, saj omogoča izdatno polnjenje državne blagajne. Za pravne in fizične osebe pa davki predstavljajo dodaten strošek, zato težijo k njihovemu znižanju. Da bi davčna zakonodaja ugodila zahtevam po zniževanju davčnega bremena, so se na davčnem področju uzakonile olajšave, ki predstavljajo zakonsko odobrene ukrepe namenjene za zmanjševanje lastnega obdavčljivega dohodka zavezanca in s tem za zmanjševanje davčnih bremen. Države z njimi na posredni način zagotavljajo razvoj podjetij ter s tem rast gospodarstva, pri fizičnih osebah pa zagotavljajo boljšo ekonomsko in socialno raven posameznika. Tudi Slovenija in Bolgarija nista pri tem nobeni izjemi. Zaradi harmonizacije med državami Evropske unije, ju povezuje podobna davčna politika, vendar z nekaterimi izjemami, kot so različen sistem obdavčevanja in različne vrste davčnih olajšav. V diplomski nalogi smo obravnavali pomen zniževanja davčnega bremena z možnostjo uveljavljanja davčnih olajšav za fizične in pravne osebe v Sloveniji in Bolgariji. Zaradi lažje primerljivosti med državama smo najprej spoznali zakonodajo obeh držav, temu sledi primerjalna analiza davčnih olajšav obeh držav na podlagi teoretičnega dela in na podlagi konkretnih izračunov obdavčitve fizičnih in pravnih oseb.

Keywords

davki;dohodnina;davek od dohodka;davčne olajšave;davčni zavezanci;pravna oseba;fizične osebe;Slovenija;Bolgarija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Bovha]
UDC: 336.226.11(497.4:497.2)
COBISS: 12261916 Link will open in a new window
Views: 1560
Downloads: 102
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Other data

Secondary language: English
Secondary title: Comparison of tax reliefs for legal and natural persons between Republic of Slovenia and Republic Bulgaria
Secondary abstract: Since ages, taxes are important for the county, because they allow substantial filling of a state treasury. For the natural and legal persons taxes represent an additional cost and therefore their purpose is to reduce them. In order to satisfy the demands for lowering the tax burden, the tax reliefs were legislated. They represent legally approved measures intended to reduce their own taxable income of the taxpayer and thereby reducing the tax burden. With them countries in indirect manner provide developments of enterprises and the economy growth, while for natural persons they provide better economics and social level. Also Slovenia and Bulgaria are not exception to this. Because of harmonization between EU Member States, is tying up them similar tax policy, but with some exceptions as it is different manner of taxing and different kind of tax reliefs. The thesis discussed the importance of reducing the tax burden with the possibility of using tax reliefs for natural and legal persons in Slovenia and Bulgaria. In order to facilitate comparability between countries, the legalization policy of both countries are introduced and followed by a comparative analysis of the tax reliefs based on theoretical work and on specific calculations of natural and legal person’s taxation.
Secondary keywords: tax reliefs;taxpayers;natural persons;legal persons;personal income tax;corporate tax;Republic of Slovenia;Republic of Bulgaria;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 81 f.
ID: 9113016