POSEBNOSTI IN PROBLEMATIKA POSREDNIH DAVKOV PRI MOTORNIH IN PRIKLOPNIH VOZILIH V SLOVENIJI

Erjavc, Jožica

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Title:	POSEBNOSTI IN PROBLEMATIKA POSREDNIH DAVKOV PRI MOTORNIH IN PRIKLOPNIH VOZILIH V SLOVENIJI
Authors:	ID Erjavc, Jožica (Author) ID Kokotec Novak, Majda (Mentor) More about this mentor...
Files:	VS_Erjavc_Jozica_2010.pdf (280,40 KB) MD5: AC7D4DFC80D281DBC1AF29BF035332A2 PID: 20.500.12556/dkum/2ca1f4a6-52af-4b28-bc1b-90ad7b684abd
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu sem predstavila posredne davke na motorna in priklopna vozila v Sloveniji. Najprej sem ugotovila pravne podlage, nadalje pa davčne obremenitve pri prometu vozil v Sloveniji, pri prometu vozil pridobljenih v EU ter pri uvozu vozil iz tretjih držav. Ugotovila sem tudi, da je delež sredstev, ki priteka v proračun iz naslova davka na motorna vozila, skromen. Priliv sredstev iz naslova okoljske takse pa je zanemarljiv. Največji delež predstavlja DDV, ki pa je v zadnjem letu precej upadel, saj se je zaradi gospodarske krize prodaja avtomobilov močno znižala. Pri slednjem pa je tudi največ davčnih utaj.Moteče je tudi nesodelovanje Ministrstva za notranje zadeve, Ministrstva za javno upravo in Ministrstva za finance, na področju izobraževanja in usposabljanja delavcev v registracijskih organizacijah, iz davkov na vozila, ki bi ga moral le-tem nuditi Generalni davčni urad. Tudi zakonodaja je zaradi nekonstruktivnega sodelovanja posameznih ministrstev zapletena, dvoumna in nedoločna, ter terminološko neusklajena. Zakonodajalec vse prevečkrat pri predpisovanju zakonov tudi ne upošteva mnenja stroke. Zaradi vsega navedenega prihaja v praksi do razlik pri odmeri davkov na posameznih davčnih uradih.
Keywords:	davek na dodano vrednost, davek na motorna vozila, okoljska taksa, registracijska organizacija, registracija vozil, nova vozila, rabljena vozila, vozila pridobljena iz EU, vozila pridobljena iz tretjih držav.
Place of publishing:	Velenje
Publisher:	[J. Erjavc]
Year of publishing:	2010
PID:	20.500.12556/DKUM-16963
UDC:	336.22
COBISS.SI-ID:	10582300
NUK URN:	URN:SI:UM:DK:0Z60L4IM
Publication date in DKUM:	04.03.2011
Views:	2738
Downloads:	284
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	SPECIALITIES AND PROBLEMS OF INDIRECT TAXES ON MOTOR VEHICLES AND TRAILERS IN SLOVENIA
Abstract:	In the written part of my degree assignement, i have looked into and described the taxes that apply to motorsed vehicles and vehicles with treilers. My first goal was to get familiar with the legal grounds of this matter and then further asses the tax obligation for vehicles being used within the slovenian borders, vechicles which were acquired in the EU and vehicles imported over from other non EU countries. Whilst getting familiar with the subject, i have found out that the national bodget actually gets from the above described taxes on vehicles are indeed negligible, as is the eco tax applied through the environmantal grounds of use of vehicles. The largest part financially, is in fact brought in with the so called "value added tax" or DDV, which has been drastically lower in the last year, due to the global recession also severely affecting Slovenia, which incidentally lead to a big reduction in purchasing of vehicles. The car sales business is also one of the most frequent parts of economy regarding tax fraud. It is also a bit disturbing and unpractical that the ministry of internal affairs, the ministry of public administration and the ministry of finances, do not colaborate in the processes of staff training and education thrughout their offices, espacially regarding the vehicle tax in particular. The training and proper education for that matter should indeed be provided by the main tax administration of Republic of Slovenia. The legal background for this in also very unclear, deceiving and complicated, once again due to the unwillingness of the above described national organisations to compromise and work with one another metters, the state often doesn,t acknowladge the information gethered by the more sophisticated of organisations which inevitably leads to big differences in the individual tax sums for people in the official registering offices all accross the country.
Keywords:	value added tax, motor vehicle tax, environmental tax, registering organisation, vehicle registering, new vehicles, used vehicles, vehicles acquired within the EU, vehicles imported over from non EU contries.

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