ALL libraries (COBIB.SI union bibliographic/catalogue database)
13.
Učinki novega zakona o davku na motorna vozila : diplomsko delo
Mehić, Anže
Novi Zakon o davku na motorna vozila (Uradni list, št. 200/20) je stopil v veljavo s
1. 1. 2021 in s seboj prinesel spremembe na več področjih. Namen tega diplomskega
dela je opredelitev in analiza ...teh sprememb, ki se ponekod v praksi razlikujejo od
pričakovanj in ciljev zakona pred njegovo uveljavitvijo.
Obravnavane so konkretne posledice spremembe zakonodaje na davčno blagajno oz.
javnofinančne prihodke in na število registriranih luksuznih in ekološko manj spornih
vozil po uvedbi novega zakona z analizo javno dostopnih podatkov. Poleg tega je
vključena konkretna primerjava izračuna davka na motorna vozila pred in po uvedbi
novega zakona za najpogosteje registrirana vozila v Sloveniji v letih 2020 in 2021.
Analizirani podatki zajemajo štiri najbolj relevantne kategorije osebnih avtomobilov, in
sicer kategorije nižjega, srednjega zgornjega, prestižnega ter športnega cenovnega
razreda vozil.
Rezultati raziskave so pokazali opazno nižje prilive v davčno blagajno ter porast
nakupa luksuznih in športnih vozil. V nasprotju s pričakovanji pa se število registracij
ekološko manj spornih vozil praktično ni spremenilo. Še več, po uvedbi novega zakona
je povprečni izpust ogljikovega dioksida (CO2) novo registriranega vozila v Sloveniji po
uvedbi zakona celo zrasel.
To delo osvetli prednosti in slabosti spremembe zakona v praksi s pogleda davčnih
zavezancev, države in okolja. Lahko bi rekli, da so nekateri zastavljeni cilji zakona
doseženi, nekateri pa zaenkrat še ne.
Type of material - undergraduate thesis
; adult, serious
Publication and manufacture - Ljubljana : [A. Mehić], 2024
No library within the COBISS.SI system holds a copy of this material (e-resource or electronic version in addition to printed version).
Shelf entry
Adding material to shelf was successful.
Adding material to shelf failed.
It was not necessary to add the material to the shelf.
Bibliographic material was successfully added on shelf.
Adding bibliographical material on shelf was not successful.
Material is already on the shelf.
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:
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
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.
