DAVČNE OLAJŠAVE IN FINANČNE SPODBUDE ZA VLAGANJE ZASEBNEGA SEKTORJA V VARSTVO OKOLJA

Trafela, Sabina

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	DAVČNE OLAJŠAVE IN FINANČNE SPODBUDE ZA VLAGANJE ZASEBNEGA SEKTORJA V VARSTVO OKOLJA
Authors:	ID Trafela, Sabina (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UN_Trafela_Sabina_2016.pdf (1,13 MB) MD5: 164299A386113F3F08D00CD668CFEFB1
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	Naša družba se srečuje s problematiko onesnaženosti okolja in pomanjkanja naravnih virov za naraščajoče potrebe človeštva. Da bomo v prihodnje lahko zadostili potrebam človeštva, je treba uvesti trajnostno gospodarstvo, zmanjšati črpanje naravnih resursov in zmanjšati onesnaževanje okolja ter vrniti v ponovno uporabo čimveč odpadnega materiala. Ker se je v zadnjih desetletjih tudi na svetovni ravni okrepilo zavedanje, da je to edino okolje, ki ga imamo, da je treba bolj ekonomično uporabljati naravne vire, zmanjšati onesnaževanje in zaščititi izumirajoče rastlinske in živalske vrste ter ohraniti naravne habitate, če želimo, da bodo tudi naši otroci še imeli za življenje primeren planet, se države tudi na svetovni ravni dogovarjajo o ukrepih za zmanjšanje in preprečevanje okoljske škode. Preko politike varstva okolja poskušajo s t.i. zelenimi davki in drugimi ekonomskimi in finančnimi instrumenti usmerjati gospodarstvo in prebivalce v bolj ekološke načine delovanja. V Sloveniji okoljska politika temelji na načelu, da povzročitelj onesnaževanja plača. Ker prehod na bolj zelene načine gospodarstva predstavlja za podjetja in zasebnike velike investicije, so uvedene davčne olajšave na podlagi principa, če boš povzročal manjše onesnaževanje, boš plačal tudi manj davka. Naslednji način je z investiranjem nepovratnih sredstev iz državnega proračuna, proračuna EU in proračunov občin v t.i. zelene projekte, nudenjem ugodnih kreditov, ipd. Diplomska naloga je usmerjena v predstavitev davčnih olajšav in finančnih spodbud za vlaganje sredstev v varstvo in ohranitev okolja za manjša podjetja, samostojne podjetnike, društva in druge zasebnike. V zadnjem delu diplomske je iz tega izpeljan prikaz tega, za kaj lahko zasebniki in manjša podjetja uveljavljajo davčne olajšave in kateri drugi ekonomski in finančni instrumenti, za spodbujanje zasebnega sektorja k prehodu na okolju prijaznejšo gospodarstvo, so jim na razpolago. Predstavljeni so tudi pogoji, pod katerimi lahko zavezanci zmanjšajo svojo davčno obveznost na račun vlaganja sredstev v ohranjanje okolja.
Keywords:	okoljska politika, varovanje okolja, okoljske dajatve, davčne olajšave, finančni instrumenti
Place of publishing:	Maribor
Publisher:	[S. Trafela]
Year of publishing:	2016
PID:	20.500.12556/DKUM-63241
UDC:	336.22(043.2)
COBISS.SI-ID:	5413675
NUK URN:	URN:SI:UM:DK:EYJLIEMB
Publication date in DKUM:	27.09.2016
Views:	2016
Downloads:	157
Metadata:
Categories:	PF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	TAX BREAKS AND FINANCIAL INCENTIVES FOR PRIVATE SEKTOR INVESTMENT IN ENVIRONMENTAL PROTECTION
Abstract:	Our society faces the problem of environmental pollution and the absence of natural sources for rising of human needs. For their satisfaction in the future sustainable economy has to be imposed as well as the reduction of environmental pollution and reusing the most of waste material. In the last decades we became aware, that this is the only environment we have, that natural sources have to be used more economically, pollution has to be reduced and the extinctive crop and animal species have to be protected, the natural habitants have to be maintained, if we want our children to have the appropriate planet for their lives, so states at the world level make the agreement about the reduction and prevention of the environmental damage. According to the politics of environmental protection, they are trying to direct economy and residents to more ecological ways of acting by providing green taxes and the other economic and financial instruments. In Slovenia the environmental politics is based on the strategy, that the one who makes damage has to pay. Using the greener ways of economy makes large investments for the companies and the private citizens, the tax allowances are provided according to the fact that, if you cause less pollution, you pay less tax. The following way is the formation of subvention from the state budged, EU budget and the budget of municipalities into green projects, giving suitable credits. Diploma work is directed into introduction of tax allowances and financial encouragements for investments into protection and maintenance of environment for small companies and private traders, associations and the other private citizens. In the last part of this diploma work has been derived, the review why can private citizens and small companies get tax allowances and which economic and financial instruments for encouraging private sector to get environment friendlier economy are available. There are also conditions presented under which people liable, reduce their tax liability according to investments for the maintenance of environment.
Keywords:	environmental politics, environmental protection, environmental charges, tax allowances, financial instruments

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back