diplomsko delo
Maja Kandrič (Author), Borut Bratina (Mentor)

Abstract

V diplomskem delu smo predstavili razvoj davka na dodano vrednost dveh članic Evropske unije, Slovenije in Španije. Primerjali smo politični in gospodarski sistem Slovenije in Španije in naredili primerjalno analizo davka na dodano vrednost obeh držav. Skušali smo ugotoviti ali sta si zakona podobna ter ustrezata skupnemu sistemu davka na dodano vrednost, ki ga predpisuje Evropska unija. V ta namen smo prikazali primerjavo davka na dodano vrednost v Sloveniji in Španiji, kjer smo potem med zakonoma iskali podobnosti in razlike. Ugotovili smo, da sta državi v različnih obdobjih uvedle Zakon o davku na dodano vrednost. Slovenija ga je uvedla 1. julija 1999, Španija 1. januarja 1986, ko je vstopila v Evropsko unijo. Politični sistem obeh držav je podoben, le da je v Španiji najvišji predstavnik države kralj. V obeh državah prevladujejo gospodarske panoge; v največji meri storitvena, sledi industrijska in nato kmetijska dejavnost. V primerjavi davka na dodano vrednost ni bistvenih razlik. Kot vzrok, da ni bistvenih razlik lahko navedemo, da sta obe državi članici Evropske unije. Razlog zato je bil vstop v Evropsko unijo, kjer sta se obe morali ravnati po evropskih smernicah. Večjo razliko lahko izpostavimo le pri davčnih stopnjah posamezne države. Slovenija pozna dve davčni stopnji, Španija pa kar tri. Manjša razlika je pri vračilu DDV katerega zahteva davčni zavezanec. Pri obveznostih ne prihaja do razlik, razlika je le v davčnem obdobju v katerem je davčni obračun potrebno predložiti. V Sloveniji je kriterij trimesečnega davčnega zavezanca pogojen z vrednostjo 210.000 EUR, če tega v davčnem obdobju ne presega, v Španiji je ta vrednost 6.010.121,24 EUR. Zaključimo lahko, da je med državama kar nekaj podobnosti ter nekaj minimalnih razlik, katerih pa ni mogoče zanemariti. Vendar razlike niso tako izstopajoče, da bi zaradi njih v posamezni državi prišlo do večjih sprememb za davčne zavezance ter proračun posamezne države.

Keywords

DDV;davek na dodano vrednost;Slovenija;Španija;primerjava;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Kandrič]
UDC: 336.22(497.4:460)(043.2)
COBISS: 12417308 Link will open in a new window
Views: 1090
Downloads: 124
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Other data

Secondary language: English
Secondary title: Comparison of value added tax between Slovenia and Spain
Secondary abstract: The diploma paper presents the development of Value Added Tax (VAT) in European Union (EU), Slovenia and Spain. It is followed by a comparison of political and economic systems in Slovenia and Spain, and a comparative analysis of VAT in the above mentioned countries. The diploma paper tries to determine whether the legislations in both countries are similar and compliant with the common VAT taxation regulated by the EU. Therefore, in order to determine any discrepancies or similarities, a comparison between VAT in Slovenia and Spain has been conducted. The findings show that both countries have introduced a VAT law at different times. Slovenia introduced it on July 1st, 1999 whereas Spain introduced it on January 1st, 1986 when joining the EU. The political systems are quite similar in both countries, except for the fact that Spain’s highest representative is a king. The majority of economy in both countries includes different branches, mainly the service sector, industry, and agriculture. . The comparison of VAT in both countries has not shown any substantial discrepancies owing to the fact that both countries are members of the EU and have been obliged to follow European guidelines. The only discrepancy worth mentioning is the tax rate. Slovenia has imposed two tax rates while Spain has imposed three. There is a small difference with tax refund imposed on taxpayers, and the tax period in which the tax return is submitted. In Slovenia, a taxpayer’s three-monthly criterion is conditioned by 210.000 EUR, while in Spain the amount is 6.010.121.24 EUR. We can conclude that there are a few similarities and some minimal discrepancies which are not negligible. These are the differences which could induce greater differences for tax payers and the country’s budget.
Secondary keywords: Slovenia;Spain;Value Added Tax (VAT);tax payer;taxable base and tax rate;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 42 str.
ID: 9135867