20.500.12556/DKUM-38120 PRIMERJAVA DAVČNEGA SISTEMA SLOVENIJE IN MADŽARSKE COMPARISON OF TAX SYSTEM IN SLOVENIA AND HUNGARY Davki so pomemben vir prihodkov države. Država brez pobiranja davkov ne bi mogla preživeti, saj so davki kot splošna dajatev namenjeni temu, da država lahko pokrije svoje izdatke. Davki niso priljubljeni, vendar so obvezne dajatve. V Sloveniji in tudi na Madžarskem so davki prezapleteni in previsoki in zato bi bile potrebne spremembe in poenostavitve. Za razliko od Slovenije se na Madžarskem davki spreminjajo iz dneva v dan. Te spremembe ponavadi davkoplačevalcem prinašajo več nevšečnosti, saj se davki vedno bolj višajo. V delu diplomskega seminarja smo primerjali slovenski in madžarski davčni sistem. Opravili smo pregled najpomembnejših skupin davkov ter primerjali posamezne parametre teh davkov, poudarek pa je bil dan dohodnini in davku od dohodka pravnih oseb. Ugotovili smo, da se davčna sistema Madžarske in Slovenije v splošnem bistveno ne razlikujeta. Razlike so v davčnih stopnjah ter olajšavah. Glede javnega dolga je Slovenija vsekakor na boljšem, saj je madžarski javni dolg bistveno večji od slovenskega. Taxes are an important source of a country. A country could not survive without tax collection because taxes as a general tribute are meant for a country to cover its expenses. Taxes are not popular, but they are obligatory. In Slovenia and Hungary taxes are too complicated and too high, therefore various changes and simplifications would be required. The difference between Slovenian and Hungarian taxes is that Hungarian taxes vary from day to day. These variations usually bring more inconvenience to taxpayers because taxes keep rising more and more. At the beginning of the dissertation Slovenian and Hungarian tax systems were compared. We made an overwiev of the most important tax groups and compared different parameters of the taxes. The emphasis was on personal income tax and corporate income. We found out that basics of Hungarian and Slovenian taxs systems do not differ. The differences can be seen in the various tax rates and tax reliefs. Public debt in Slovenia is definetly in a better place because the Hungarian public debt is significantly larger. davčni sistem Slovenija Madžarska dohodnina davek od dohodka pravnih oseb tax system Slovenia Hungary income tax tax on corporate income true true false [A. Tóth] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-17 20:27:38 2012-11-27 09:37:13 2022-04-25 23:12:22 2021-04-18 03:40:09 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11224348 URN:SI:UM:DK:AYCZY9FU VS_Toth_Andras_2012.pdf VS_Toth_Andras_2012.pdf 1 79492385D201248092FF5759167B2857 a234f9029f1155528c2d237462ed7cfa6db47e2da917ddec20c43304ecf97cb0 6be3d7e2-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/5ca70444-405e-49d5-9a86-f3a45cd035a8 https://dk.um.si/Dokument.php?lang=slv&id=50700 Ekonomsko-poslovna fakulteta 0 0 0