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Učinki novega zakona o davku na motorna vozila : diplomsko deloMehić, AnžeNovi 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, seriousPublication and manufacture - Ljubljana : [A. Mehić], 2024Language - slovenianCOBISS.SI-ID - 199620099
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Database name | Field | Year |
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Mehić, Anže | |
Stanimirović, Tatjana | 31028 |
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