Davčne blagajne pri dopolnilnih dejavnostih na kmetiji

Zadravec, Katja

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Title:	Davčne blagajne pri dopolnilnih dejavnostih na kmetiji
Authors:	ID Zadravec, Katja (Author) ID Čančer, Vesna (Mentor) More about this mentor...
Files:	VS_Toplak_Katja_2017.pdf (2,21 MB) MD5: E808D5A36EB84654624D999ED3B9E3C0 PID: 20.500.12556/dkum/a8d955e9-1be6-4d03-8bf4-685e65cb8de3
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Zaradi veljave zakona o davčnem potrjevanju računov (ZDavPR, 2015) se davčnim blagajnam niso mogli izogniti niti kmetje, ki so zavezanci za DDV in vsi tisti, ki imajo ob osnovni kmetijski dejavnosti na svoji kmetiji registrirano tudi dopolnilno dejavnost. Zakona o davčnem potrjevanju računov (ZDavPR, 2015) določa obvezno uporabo davčnih blagajn, katere pa so povzročile upad dopolnilnih dejavnostih na kmetijah. Davčne blagajne predstavljajo problem dopolnilnim dejavnostim na kmetiji. Ta problem bomo v delu diplomskega seminarja definirali in reševali, pri tem pa si bomo pomagali s pomočjo metod ustvarjalnega reševanja problemov. S pomočjo tehnik ustvarjalnega reševanja problemov, katere bomo uporabili v delu diplomskega seminarja, bomo prišli do boljšega analiziranja problema, novih idej in na koncu pridobili rešitev. Pri uporabi teh tehnik bomo upoštevali njihova pravila in uporabili svojo ustvarjalnost. Delo diplomskega seminarja zajema teoretičen in praktičen del. V teoretičnem delu dela diplomskega seminarja opisujemo tehnike za definiranje problemov in priložnosti, tehnike za ustvarjalno razmišljanje ter predstavitev dopolnilne dejavnosti in zakonodaje po različnih avtorjih strokovne literature. V praktičnem delu pa rešujemo problem davčnih blagajn za dopolnilne dejavnosti na kmetiji s pomočjo tehnik. Uporabili smo tehniko W, ribjo kost, listo oznak ter zapisovanje idej.
Keywords:	ustvarjalno reševanje problemov, metode reševanja problemov, dopolnilna dejavnost na kmetiji, davčne blagajne.
Place of publishing:	Maribor
Publisher:	[K. Toplak]
Year of publishing:	2017
PID:	20.500.12556/DKUM-67688
UDC:	336.22
COBISS.SI-ID:	12865308
NUK URN:	URN:SI:UM:DK:24GAAYPF
Publication date in DKUM:	08.11.2017
Views:	1338
Downloads:	123
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	27.08.2017

Secondary language

Language:	English
Title:	Fiscal cash registers in the supplementary activities on farms
Abstract:	Because repeal the law on the approval of the tax bills (ZDavPR2015) the fiscal cash registers could not avoid nor farmers, which are subject to VAT, and all those, having the basic agricultural activities on his farm is registered as a supplementary activity. ZDavPR2015 it provides for the mandatory use of fiscal cash registers, which could have led to a decline in supplementary activities on farms. Tax Cash pose a problem supplementary activities on farms. This problem will be part of the thesis define and solve while we help by using methods of creative problem solving. Using the techniques of creative problem solving, which will be used in part of the thesis, we will come up with a better analysis of the problem, new ideas and finally obtained solution. When using these techniques, we will respect their rules and use your creativity. The work of the thesis includes theoretical and practical part. The theoretical part of the thesis describe techniques to define problems and opportunities, techniques for creative thinking and the presentation of complementary activities and legislation the various authors of the scientific literature. In the practical part solves the problem fiscal cash registers for complementary activities on the farm with the help of techniques. We used the W technique, fish bone, attribute listing and idea writing.
Keywords:	creative problem solving, methods of solving problems, supplementary activity on the farm, fiscal cash register.

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