DAVČNI IN RAČUNOVODSKI VIDIK IZVAJANJA TRŽNE DEJAVNOSTI V JAVNEM ZAVODU X

Smogavc, Zlatka

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Title:	DAVČNI IN RAČUNOVODSKI VIDIK IZVAJANJA TRŽNE DEJAVNOSTI V JAVNEM ZAVODU X
Authors:	ID Smogavc, Zlatka (Author) ID Dajčman, Silvo (Mentor) More about this mentor...
Files:	UN_Smogavc_Zlatka_2016.pdf (440,08 KB) MD5: 51DDF8C1F12D0F67A56356A4C02523D1
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	javni zavod, javna služba, tržna dejavnost, pridobitna dejavnost, nepridobitna dejavnost, sodila
Place of publishing:	Maribor
Publisher:	[Z. Smogavc]
Year of publishing:	2016
PID:	20.500.12556/DKUM-57622
UDC:	334.72
COBISS.SI-ID:	12351516
NUK URN:	URN:SI:UM:DK:HWKJK11E
Publication date in DKUM:	23.06.2016
Views:	1842
Downloads:	261
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Tax and Accounting Aspects of the Implementation of Marketing Activities in a Public Institution
Abstract:	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.
Keywords:	public institution, public service, commercial activity, profit activity, non-profit activity, criteria

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