20.500.12556/DKUM-75897 Nova davčna reforma 2019/2020 in seznanjenost javnosti z njo The new tax reform 2019/2020 and public's familiarity with it V Republiki Sloveniji je s 1. 1. 2020 pričela v celoti veljati nova davčna zakonodaja. Z davčno reformo, temelječo na spremembah, dopolnitvah in novostih štirih temeljnih zakonov s področja davčne zakonodaje, si država prizadeva za pravičnejšo razporeditev davčne obremenitve fizičnih in pravnih oseb. Zlasti zaradi razbremenitve dohodninske lestvice, zvišanja obdavčitve kapitala in uvedbe splošne minimalne obdavčitve podjetij naj bi se zvišal neto dohodek državljanov, posledično pa se bo v državni proračun stekalo manj denarja za finančno podporo občin, kar namerava zakonodajalec nadoknaditi z doslednejšim pobiranjem davkov in poostreno davčno inšpekcijo za preprečevanje davčnih utaj in drugih davčnih goljufij. Rezultati raziskave diplomskega dela o seznanjenosti mariborske javnosti z davčno reformo so pokazali, da je javnost relativno dobro seznanjena z davčno reformo, zlasti s spremembo Zakona o dohodnini in dohodninske lestvice, o čemer so se ljudje v večini seznanili na televiziji. Vprašani so bili v splošnem mnenja, da nov davčni sistem – pa čeprav naj bi razbremenjeval tiste, ki delajo ne bo uspešen in učinkovit, saj ga ljudje v resnici dojemajo kot dodatno davčno obremenitev državljanov v novi zakonodajni preobleki. From the 1st January 2020 a new tax legislation is fully in force in the Republic of Slovenia. With help of the new tax reform based on changes, supplements and novelties of the four crucial acts in the field of tax legislation the state is trying to enable a more just dispatchment of tax disburdening of natural and legal persons. Especially due to disburdening of the income tax scale, the increased taxation of capital and the enforcement of a general minimal taxation of companies the net income of citizens shall increase and, consequently, less money for financial support of municipalities will float into the state budget what the legislator will try to compensate by demanding taxes more efficiently and with help of a stricter taxation inspection in order to disable tax avoidance and other tax frauds. The results of the diploma research on the familiarity of the public in Maribor with the new tax reform have shown that due to TV reports the public is relatively well informed about the tax reform, especially with the changes within the income tax code and the changes of the income tax scale. According to the opinion of the questioned, the new tax system although its main purpose is to unburden all working individuals will not be successful, because it is considered to be nothing but an additional tax burden for citizens in the disguise of a new tax legislation. Davčna reforma davki davčna zakonodaja dohodninska lestvica dohodninska olajšava davčna stopnja. Tax reform taxes tax legislation income tax scale income tax relief tax rate. true true false [K. Kesner] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-02-28 11:53:57 2020-09-28 11:20:16 2022-08-09 11:53:17 2020-09-29 03:15:24 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 30027267 URN:SI:UM:DK:46L8RNUH VS_Kesner_Katja_2020.pdf VS_Kesner_Katja_2020.pdf 1 84F4CDF8A5D10A773FC1798203E9C8ED e052924f0dc8f9ca36bc0daf1185a5b499b5f054fba4bd900ccd0c4e23014456 5fb4ae19-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/ef306c7f-3a32-4a0c-869d-c7314ce0329a https://dk.um.si/Dokument.php?lang=slv&id=143214 Ekonomsko-poslovna fakulteta 0 0 0