diplomsko delo
Pina Kač Silić (Avtor), Bojan Škof (Mentor)

Povzetek

Davki nas spremljajo na vsakem koraku vsakdanjega življenja – kot državljani Republike Slovenije (v nadaljevanju RS) moramo plačati davek na hrano, pijačo, dohodek, nepremičnine, premičnine pa tudi na dediščine in darila. Vsak v življenju vsaj enkrat nekaj podeduje ali dobi kot darilo, kar pomeni, da je dolžan plačati davek. Kakšen davek in višino le-tega določuje predvsem od koga so dediščino oziroma darilo prejeli. V RS so davki na dediščine in darila urejeni v Zakonu o davku na dediščine in darila (v nadaljevanju ZDDD), ki je pričel veljati 1. januarja 2007. Določbe tega zakona so prilagojene razmeram sodobnega sveta in novim oblikam celote premoženjskopravnih razmerij, katerih predmet je darovanje oziroma dedovanje. Členi tega zakona določajo od predmeta obdavčitve, davčnega zavezanca do davčnih stopenj in davčnih oprostitev. Dediči oziroma obdarjenci so razvrščeni v ustrezne dedne rede, ki so določeni po ZDDD. Ti dediči spadajo v pojem davčnih zavezancev za davek na dediščine in darila, ki so lahko bodisi fizične osebe ali civilno-pravne osebe. S tem davkom je obdavčeno premoženje, ki ga fizična ali civilno-pravna oseba prejme kot dediščino ali darilo. Zato davek na dediščine in darila sodi med premoženjske davke. Pri tem mora obstajati tudi davčna obveznost in/ali pravni naslov za prenos lastninske pravice. Stopnja davka, ki ga davčni zavezanec mora plačati, je odvisna od tega, v kateri dedni red je uvrščen. Tako velja dodati, da ta vrsta davka spada med osebne davke, saj se pri odmeri le-tega upoštevajo okoliščine zavezanca (na primer bližina sorodstva). Teh in drugih pojmov, ki sodijo na področje davka na dediščine in darila se bom globje dotaknila v diplomskem delu, zaključila pa bom s sklepnim delom, ki sestoji iz osnovnih ugotovitev in sklepnih misli.

Ključne besede

davek;dediščine in darila;davčna obveznost;davčni zavezanec;davčna stopnja;davčne oprostitve;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [P. Kač Silić]
UDK: 336.22(043.3)
COBISS: 5828907 Povezava se bo odprla v novem oknu
Št. ogledov: 1155
Št. prenosov: 95
Ocena: 0 (0 glasov)
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Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Taxation of inheritance and gifts in the Republic of Slovenia
Sekundarni povzetek: Taxes accompany us on every step of our daily lives – as citizens of the Republic of Slovenia (hereinafter referred to as the RS) we have to pay taxes on food, beverages, income, real estate, movable property as well as on inheritance and gifts. Everyone either inherits or receives something as a gift at least once in their life, which means that they are obliged to pay a tax. What kind of tax and the amount of it depends mainly on who received inheritance or a gift. In the RS, inheritance and gift taxes are regulated by the Inheritance and Gift Tax Act (hereinafter IGTA), which entered into force on January 1, 2007. Provisions of the Act are adapted to the conditions of the modern world and new forms of property relations, the object of which is donation or inheritance. Articles of this Act determine the subject of taxation, the taxpayer as well as tax rates and tax exemptions. Heirs or acquirers of gifts are classified in appropriate orders of succession, determined according to the IGTA. Heirs, who may be either natural persons or legal entities, fall within the concept of taxpayers of inheritance and gift tax. The tax is imposed on property received by a natural or a legal person as an inheritance or a gift. Therefore, inheritance and gift taxes are property taxes. There must also exist a tax liability and/or a legal title to the transfer of title (ownership right). The rate of tax that a taxpayer must pay depends on their order of succession. Thus, it should be added that this type of tax is a personal tax, since it is taken into account upon the circumstances of the taxpayer (for example: the next-of-kin relationship). These and other concepts related to the field of taxes on inheritance and gifts will be dealt with in-depth in my bachelor thesis, which I will conclude with basic findings and concluding thoughts.
Sekundarne ključne besede: tax;inheritance and gifts;tax liability;taxpayer;tax rate;tax exemptions;
Vrsta dela (COBISS): Diplomsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 31 f.
ID: 11329795