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Analiza carinjenja spletnih pošiljkKrivec, KajaEvropski kupci lahko kupijo blago na evropskem trgu ali pa iz tretjih držav. Za nakup blaga iz tretjih držav veljajo oprostitve plačila carine pošiljk z blagom v vrednosti do 150 evrov, za pošiljke z ... blagom v vrednosti do 22 evrov pa ni treba plačati davka na dodano vrednost. Zaradi te oprostitve se vsako leto povečuje nakupovanje blaga iz tretjih držav. Posledično prihaja do izkrivljanja konkurence, cariniki pa morajo pregledovati vedno več blaga. Namen diplomskega dela je predstaviti postopek carinjenja spletnih pošiljk, s tem povezano trenutno in novo zakonodajo ter primerjavo carinjenja spletnih pošiljk v Sloveniji in na Hrvaškem. Za doseg cilja sta bili uporabljeni statistična in komparativna metoda, s katerima smo opredelili, zakaj je dobro, da se ukine oprostitev plačila dajatve na poštne pošiljke iz tretjih držav. S primerjavo carinjenja spletnih pošiljk v Sloveniji in na Hrvaškem smo predstavili podobnosti in razlike v postopku carinjenja spletnih pošiljk, statistične podatke, davčno stopnjo in rast ter obvladovanje rasti spletnega nakupovanja. V diplomskem delu je bilo ugotovljeno, da bo z ukinitvijo oprostitve plačila dajatve več denarja v državnem proračunu, da je Hrvaška po statističnih podatkih prejela več poštnih pošiljk, Slovenija pa je bila učinkovitejša pri pregledu in kontroli poštnih pošiljk. Državi imata dokaj podobne davčne stopnje, spletno nakupovanje se v obeh državah vsako leto povečuje. Z novo zakonodajo, ki bo začela veljati 1. januarja 2021, se bo zmanjšala konkurenca med prodajalci znotraj Evropske unije in prodajalci iz tretjih držav.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - [K. Krivec], 2019 ; LjubljanaLanguage - slovenianCOBISS.SI-ID - 5412782
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Faculty of Administration, Ljubljana | Ljubljana | VUSLJ |
reading room 1 cop.
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Krivec, Kaja | ![]() |
Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
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