ALL libraries (COBIB.SI union bibliographic/catalogue database)
-
Primerjava obdavčitve iger na srečo v Sloveniji, Avstriji in Italiji : diplomsko deloKastelic, Tamara, diplomantka FU ULIgre na srečo so se v Evropi razvile že v srednjem veku, ko so ljudje hrepeneli po zabavi in hitrem zaslužku. Namen diplomskega dela je prikazati ponudbo iger na srečo v Sloveniji, Avstriji in ... Italiji ter ugotoviti, ali so obdavčenja dobitkov od iger na srečo v izbranih državah primerljiva. Namen je ugotoviti tudi, kolikšen delež davka od iger na srečo gre v proračune izbranih držav. Uporabimo kvalitativne metode, in sicer opisno oziroma deskriptivno metodo za predstavitev in opis tematike o igrah na srečo. Metodo analize uporabimo pri medsebojnem primerjanju držav pri obdavčenju dobitkov od iger na srečo. Analiziramo slovensko, avstrijsko in italijansko ponudbo iger na srečo in davke, ki jih plačajo prireditelji in katere plačajo igralci iger na srečo. Na podlagi različnih virov, literature in statistik smo prišli do več spoznanj. V okviru analize ugotovimo, da je smiselnost primerjave obdavčitve dobitkov od iger na srečo v izbranih državah med Slovenijo in Italijo. Korelacije med Avstrijo in drugima izbranima državama ni, saj dobitki od iger na srečo v Avstriji niso obdavčeni. Ugotovili smo tudi, da ima Italija največji znesek priliva davkov od iger na srečo v proračun, Slovenija pa najmanjši. Tematika diplomskega dela je aktualna zaradi današnje priljubljenosti igranja iger na srečo in uporabna pri znanju s področja javnih financ. Diplomsko delo prikazuje priliv davkov v proračune izbranih držav in kakšna je obdavčitev iger na srečo v izbranih državah.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Ljubljana : [T. Kastelic], 2020Language - slovenianCOBISS.SI-ID - 30960387
Author
Kastelic, Tamara, diplomantka FU UL
Other authors
Klun, Maja, 1969-
Topics
igre na srečo |
davki |
proračun |
koncesija |
Slovenija |
Avstrija |
Italija |
games of chance |
taxes |
state budget |
concession |
Slovenia |
Austria |
Italy
Library/institution |
City | Acronym | For loan | Other holdings |
---|---|---|---|---|
Faculty of Administration, Ljubljana | Ljubljana | VUSLJ |
reading room 1 cop.
|
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|---|
Kastelic, Tamara, diplomantka FU UL | |
Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
Select pickup location:
Material pickup by post
Delivery address:
Address is missing from the member's data.
The address retrieval service is currently unavailable, please try again.
By clicking the "OK" button, you will confirm the pickup location selected above and complete the reservation process.
By clicking the "OK" button, you will confirm the above pickup location and delivery address, and complete the reservation process.
By clicking the "OK" button, you will confirm the address selected above and complete the reservation process.
Notification
Automatic login and reservation service currently not available. You can reserve the material on the Biblos portal or try again here later.
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
Pickup location | Material status | Reservation |
---|
Reservation in progress
Please wait a moment.
Reservation was successful.
Reservation failed.
Reservation...
Membership card:
Pickup location: