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Title:SLOVENSKI DAVČNI SISTEM S POUDARKOM NA DDV
Authors:ID Nedelko, Marjeta (Author)
ID Boršič, Darja (Mentor) More about this mentor... New window
Files:.pdf VS_Nedelko_Marjeta_2012.pdf (894,27 KB)
MD5: 3AA5918AF73964070B4B7DC651E27DF6
PID: 20.500.12556/dkum/2e21660a-ecbe-4cb7-8c18-7a45f82efe0f
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Država že skozi vso zgodovino pobira različne davke, ki jih spreminja in dopolnjuje. Potrebni so za nemoteno delovanje javnega sektorja. Če so davki prenizki oziroma prihaja do prevelikega trošenja javnega sektorja, prihaja do sprememb oziroma reform v zvezi z davki. To se zelo jasno kaže v trenutnem dogajanju v Republiki Sloveniji. V državni blagajni prihaja do primanjkljaja, zato bi radi znižali stroške državnih izdatkov, povišati pa želijo tudi davke, da bi zmanjšali primanjkljaj. Davek na dodano vrednost se je preoblikoval iz prometnega davka, kar so zahtevale države članice, kot pogoj vstopa v Evropsko unijo. Kasneje so ga obnavljali in posodabljali, kar pa se še vedno dogaja in verjetno se bo tudi v prihodnosti še kaj spremenilo.
Keywords:davek, davčna osnova, davčna stopnja, davčna stopnja, davčna olajšava, davčni register, davčna številka, dohodnina, davek na dodano vrednost, Slovenija.
Place of publishing:Trnovska vas
Publisher:[M. Nedelko]
Year of publishing:2012
PID:20.500.12556/DKUM-37367 New window
UDC:336.22
COBISS.SI-ID:11208220 New window
NUK URN:URN:SI:UM:DK:IWSBEXUU
Publication date in DKUM:20.11.2012
Views:4477
Downloads:578
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:SLOVENIAN TAX SYSTEM WITH EMPHASIS ON VAT
Abstract:Throughout the history the state has collected various sorts of taxes, which have been changed and complemented. These taxes are necessary for the public sector activities. If the tax is too low, and there are too many expenses in the public sector, the changes in the tax reforms are necessary. This is going on in Slovenia now. There is a deficit in the goverment budget, therefore they want to lower the expenses and increase taxes, to lower the deficit. Value added tax has been formed from sales tax, as required by other members of European Union as a condition for membership. Some changes have followed since the time it has been accepted. Later it has been renovated and upgraded and this is still happening and it will in the future.
Keywords:tax, tax base, tax rate, tax relief, tax register, tax code, income tax, value added tax, Slovenia.


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