20.500.12556/DKUM-57622 DAVČNI IN RAČUNOVODSKI VIDIK IZVAJANJA TRŽNE DEJAVNOSTI V JAVNEM ZAVODU X Tax and Accounting Aspects of the Implementation of Marketing Activities in a Public Institution 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. 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. javni zavod javna služba tržna dejavnost pridobitna dejavnost nepridobitna dejavnost sodila public institution public service commercial activity profit activity non-profit activity criteria true true false [Z. Smogavc] Slovenski jezik Angleški jezik Diplomsko delo 2016-03-03 07:56:28 2016-06-23 11:25:10 2022-06-14 03:06:51 2021-05-16 03:25:04 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.72 12351516 URN:SI:UM:DK:HWKJK11E UN_Smogavc_Zlatka_2016.pdf UN_Smogavc_Zlatka_2016.pdf 1 51DDF8C1F12D0F67A56356A4C02523D1 d853ef1326b6dd5199093fe2d24eeeb7b115f978de9dc80a59fe66641cded008 9910ee50-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=93171 Ekonomsko-poslovna fakulteta 0 0 0