diplomsko delo
Zlatka Smogavc (Author), Silvo Dajčman (Mentor)

Abstract

Javni zavod ustanovi država ali občina za namen izvajanja javne službe - zagotavljanje osnovnih potreb prebivalstva; šolstvo, zdravstvo idr. Javni zavod se lahko financira tudi z izvajanjem storitev na trgu – tržna dejavnost. V diplomski nalogi smo predstavili probleme neenotnih pravnih podlag, pri opredeljevanju javne službe in tržne dejavnosti, s katerimi se srečujejo javni zavodi v Sloveniji. Pravne podlage niso enotno urejene in je potrebna sprememba in posodobitev le- teh. Vlada je k spremembam že pristopila s predlaganima zakonoma o računovodstvu in javnih financah. Pri vodenju poslovnih knjig javni zavodi upoštevajo sodila, ki različno opredeljujejo razmejitev pridobitne in nepridobitne dejavnosti – davčni vidik ter javne službe in tržne dejavnosti – računovodski vidik. Problematiko in možne rešitve smo predstavili tudi na javnem zavodu X s področja šolstva.

Keywords

javni zavodi;javne službe;trženje;storitve;pridobitna dejavnost;nepridobitna dejavnost;računovodstvo;davki;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [Z. Smogavc]
UDC: 334.724:339.138:657(043.2)
COBISS: 12351516 Link will open in a new window
Views: 1060
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Other data

Secondary language: English
Secondary title: Tax and accounting aspects of the implementation of marketing activities in a public institution
Secondary abstract: A public institution is established by a country or a municipality for the purpose of public services – ensuring people’s basic needs: educational system, health care and other. Public institution can also be financed by providing services on the market – commercial activity. In this thesis, we have introduced the issues of discordant legal basis at defining of public service and commercial activity, which public law institutions in Slovenia are encountering. Legal bases are not uniformly regulated and there is a need for change and upgrade of these. The government has already started the changes with the suggested laws of accounting and public finances. At keeping the accounts, public institution follows the criteria which differently define the delimitation of profit and non-profit activities – the tax aspect, public service and commercial activity – accounting aspect. We have also presented the issues and possible solutions on the public institution X from the field of education.
Secondary keywords: public institution;public service;commercial activity;profit activity;non-profit activity;criteria;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 57 str.
ID: 9128062