University of Primorska University Library - all departments (UPUK)
-
Vpliv davka na dodano vrednost na gospodarnost in donosnost poslovnih sistemovKreslin, Damijan, 1966-V prispevku je prikazana sprememba gospodarnosti in donosnosti poslovnih sistemov pri obračunu DDV. V Sloveniji bomo enofazni prometni davek nadomestili z vsefaznim davkom na dodano vrednost in s ... trošarinami. Osnova za obračun DDV je dodana vrednost v poslovnem procesu. Spremembe bodo nastale predvsem zaradi novih stroškov, ki jih prinaša nov način obračunavanja davka. Ti stroški so lahko formalne spremembe, nova davčna stopnja, nove cene vložkov in izložkov ter sprememba likvidnosti. Pri DDV je pomembno, da je davek za izvoznika nepristranski, da dopušča učinkovito razporejanje proizvodnih virov in da je učinkovit pri znižanju davčnih utaj. Prednosti DDV v prehodnem obdobju bo občutila predvsem džavna blagajna, ker se bodo prihodki z naslova DDV povečali, manj bo tudi davčnih utaj. Slabost DDV za državo so predvsem visoki stroški pripravljanja in uvajanja sistema in pritiski na plače, s tem pa tudi na inflacijo. Bančne obrestne mere ne bodo več padale, predpostavimo pa lahko tudi rast tečaja. Slabosti DDV bodo občutili poslovni sitemi, saj se jim bodo povečali formalni stroški, potrebovali bodo dodatna finančna sredstva v premostitvenem obdobju za financiranje plačila DDV, za dodatna obratna sredstva in za plačilo DDV na težko izterljive terjatve.Source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 45, št. 3/4, 1999, str. 175-186)Type of material - article, component partPublish date - 1999Language - slovenianCOBISS.SI-ID - 4653852
Author
Kreslin, Damijan, 1966-
Topics
davek na dodano vrednost |
davki |
gospodarnost |
donos |
poslovni proces |
cene |
likvidnost
![loading ... loading ...](themes/default/img/ajax-loading.gif)
source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 45, št. 3/4, 1999, str. 175-186)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
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 |
---|---|
Kreslin, Damijan, 1966- | 21881 |
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: