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Neenakopraven davčni položaj zavarovalnih agencij v primerjavi z drugimi storitvenimi podjetji na trgu : diplomsko deloHribar, Igor, diplomant UL FUSkozi diplomsko delo smo ugotavljali in želeli raziskati, kakšen je davčni položaj zavarovalnih agencij v Republiki Sloveniji v primerjavi z drugim storitvenim podjetjem, ki ni zavezanec za plačilo ... davka na finančne storitve (v nadaljevanju DFS). Raziskali smo, kdaj in za koga se je pojavil DFS, kaj je predmet njegove obdavčitve, stopnja ter kakšen je njegov vpliv na zaposlene v zavarovalnih agencijah in tudi širše, kakšen vpliv ima na državo oziroma državni proračun. Z metodami študija strokovne literature, deskripcijo, komparacijo in kompilacijo, smo podrobneje raziskali teoretično področje. V drugem, empiričnem delu pa je bila izvedena kvantitativna raziskava, pri kateri smo bilanco uspeha vzorčnega podjetja ob upoštevanju računovodskih standardov pretvorili v bilanco uspeha storitvenega podjetja, ki ni zavezanec za plačilo DFS. Ob tem smo dosegli cilje v diplomskem delu, ki smo si jih zastavili, ter odgovorili na glavni raziskovalni vprašanji diplomskega dela. Uporabnost diplomskega dela se kaže ob ugotovitvah, da je sistem nadzora pobiranja DFS težji in manj natančen, kot je to na primer pri DDV. Ta bi bil poleg nadzora primernejši tudi zaradi zavarovalnih agencij samih, saj podjetjem ne bi več zniževal realnih prihodkov (in plač zaposlenim), posledično pa bi bilo več pobranega davka v državnem proračunu.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Ljubljana : [I. Hribar], 2021Language - slovenianCOBISS.SI-ID - 61388803
Author
Hribar, Igor, diplomant UL FU
Other authors
Klun, Maja, 1969-
Topics
davek na finančne storitve |
zavarovalne agencije |
državni proračun |
nadzor |
Financial Services Tax |
insurance agencies |
national budget |
control
Library/institution |
City | Acronym | For loan | Other holdings |
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Faculty of Administration, Ljubljana | Ljubljana | VUSLJ |
reading room 1 cop.
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Shelf entry
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Year | Impact factor | Edition | Category | Classification | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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DRS, in which the journal is indexed
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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Hribar, Igor, diplomant UL FU | |
Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
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