Davek na dediščine in darila v Sloveniji

Turkuš, Eva

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Title:	Davek na dediščine in darila v Sloveniji
Authors:	ID Turkuš, Eva (Author) ID Oplotnik, Žan Jan (Mentor) More about this mentor...
Files:	UN_Turkus_Eva_2018.pdf (401,73 KB) MD5: A830D59B56D210EB23D981E673A8EF9D PID: 20.500.12556/dkum/3ba2bc9e-0750-4389-bee3-38ce1883c81f
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Davek na dediščine in darila je eden najstarejših davkov, saj obstajajo podatki, ki pravijo, da se je pobiral že v starem Egiptu. V Sloveniji prav tako kot v večini držav po svetu obdavčitev prejema dediščin in daril ureja isti zakon. Ureja ga Zakon o davku na dediščine in darila, ki je začel veljati 1. januarja 2007. Ta zakon razveljavlja prejšnjo ureditev obdavčitve dediščin in daril, ki jo je urejal Zakon o davku občanov. V diplomskem seminarju smo najprej predstavili splošne značilnosti davka na dediščine in darila ter njegov zgodovinski razvoj. V nadaljevanju smo podrobneje opisali, kaj je predmet obdavčitve, kdo je davčni zavezanec, kakšna je davčna osnova, kdaj smo davka oproščeni ali olajšani, komu davek pripada in kakšne so davčne stopnje. Vključili smo tudi primerjavo davčnih prihodkov na dediščine in darila z vsemi prihodki v bilanci proračunov občin od leta 1992 do leta 2016. Nadaljevali smo s primerjavo davka na dediščine in darila v Sloveniji z drugimi članicami Evropske unije. Diplomski seminar smo zaključili s sklepnim delom, v katerega smo vključili sklepne misli in povzeli osnovne ugotovitve.
Keywords:	davek, dediščina, darilo, zakon, premoženje
Place of publishing:	Maribor
Publisher:	[E. Turkuš]
Year of publishing:	2018
PID:	20.500.12556/DKUM-68975
UDC:	336.22
COBISS.SI-ID:	13153308
NUK URN:	URN:SI:UM:DK:GRF1WBRZ
Publication date in DKUM:	07.11.2018
Views:	1329
Downloads:	152
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:	14.11.2017

Secondary language

Language:	English
Title:	Inheritance and Gift Tax in Slovenia
Abstract:	The inheritance and gift tax is one of the oldest taxes, as the data says it was already picked up in the ancient Egypt. In Slovenia, as in most countries around the world, the taxation of inheritance and gifts is governed by the same law; The Inheritance and Gift Tax Act, which entered into force on 1 January 2007. This law repeals the previous system of inheritance and gift taxation that was regulated by the Citizens' Tax Act. In diploma seminar we first presented the general characteristics of the inheritance and gift tax and its historical development. Furthermore, we described in more detail what is the subject of taxation, who is the taxpayer, what is the tax base, when we are exempted of facilitated of tax payment, to whom the tax belongs to and what are the tax rates. We also included the comparison of inheritance and gift tax revenues with all the revenues in the balance of municipal budgets from 1992 to 2016. We continued with the comparison of the tax in Slovenia with other members of the European Union. We completed the diploma seminar with the final part, in which we included the concluding thoughts and summarized the basic findings.
Keywords:	tax, inheritance, gift, act, property

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