20.500.12556/DKUM-16130 POMEN SPREMEMB ZDDV-1 V GRADBENIŠTVU, NA PRIMERU PODJETJA VILKOGRAD D.O.O. THE MEANING AMENDMENTS TO THE ZDDV-1 (VALUE ADDED TAX ACT) FOR THE FIELD OF CIVIL ENGINEERING ON THE EXAMPLE OF THE VILKOGRAD COMPANY Namen diplomske naloge je povzeti spremembe davčne zakonodaje po 1. 1. 2010 v gradbeništvu in na konkretnem primeru podjetja Vilkograd d.o.o. in vpliv teh sprememb tudi proučiti. Osredotočila sem se predvsem na novosti ZDDV-1, ki med drugim uvajajo mehanizem obrnjene davčne obveznosti. Te spremembe so močno vplivale na poslovanje gradbenih podjetij. Na podlagi analize obračunov pred in po spremembah sem ugotovila, da te veliko prispevajo k izboljšanju likvidnosti gradbenih podjetij. This diploma work was written with the intetion to summarize the changes of the tax legislation after 1st of January 2010 in the field of civil engineering. The changes have been studied on the example of the company Vilkograd ltd.. I focused mainly on the novelties in the ZDDV-1 (Value Added Tax Act-1) which among others introduce the mechanism of reversed tax obligation. Based on the analysis of balances before and after the changes I found out that these have contributed substantially to the improved solvency of civil engeeniring companies. davki davek na dodano vrednost gradbena dejavnost gradbene storitve stopnja DDV obveznost za plačilo DDV terjatve do države iz naslova DDV obračunani DDV vstopni DDV obračun DDV-O likvidnost tax value-added tax construction activity construction services VAT rate obligation for VAT payment claim to country from VAT address charged VAT entrance VAT VAT clearance liquidity true true false [A. Vouk] Slovenski jezik Angleški jezik Diplomsko delo 2010-10-01 12:01:14 2011-01-10 11:45:12 2022-04-13 07:53:44 2023-12-20 03:18:30 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10513948 URN:SI:UM:DK:GB4PYVST UNI_Vouk_Alja_2010.pdf UNI_Vouk_Alja_2010.pdf 1 41C9268F071698C4EB11E3D3BDE634E7 5cf316f4723816ed9e0be45a07b353394434a596d5d93d8b622a0230c84b053a 92a25d1c-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/5dcebc3f-8f8d-49d4-ba95-9ea2cd37b6fd https://dk.um.si/Dokument.php?lang=slv&id=18112 Ekonomsko-poslovna fakulteta 0 0 0