Tax compliance and social security contributionsTomaž Lešnik
, Davorin Kračun
, Timotej Jagrič
, 2014, izvirni znanstveni članek
Opis: In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.
Ključne besede: social security contributions, activities of the Tax Administration of the Republic of Slovenia, tax compliance, punishment, public awareness
Objavljeno: 14.07.2017; Ogledov: 867; Prenosov: 58
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Model for optimal project portfolio for the construction of railway infrastructure on corridors V and XAnton Hauc
, Majda Bastič
, Lidia Jurše
, Mirko Pšunder
, 2010, kratki znanstveni prispevek
Opis: The construction of railway infrastructure should be dealt with as a national strategic developmental programme, which due to technical, geographical, logistical, and other requirements is carried out through a number of projects and represents a complex multiple project operation for investors, contractors, and other influential players. The national strategic developmental programme for the construction of the railway infrastructure is connected through programmes in neighbouring countries and EU member states to Trans-European Networks (TEN) that strategically regulate construction within the community. In the Republic of Slovenia, the construction of railway infrastructure within TEN programmes is carried out on the pan-European traffic corridors V and X within individual projects for the construction of sections and a number of supporting projects. Technical requirements, deadlines, and other TEN requirements as well as national strategic requirements and financial possibilities of the state represent basic criteria that should be taken into consideration in setting up a strategic project plan, with optimal project classification achieved through the implementation project portfolio. The current article utilised the method of multiple-criteria decision analysis to prepare the portfolio, taking into account macroeconomic and infrastructural criteria. Consequently, the results represent the basis for the preparation of an optimal financial plan with regard to financing possibilities of the Republic of Slovenia and the European Union. The article also summarised the research results regarding the formation of the project implementation process of the TEN-T network construction in the Republic of Slovenia.
Ključne besede: national strategic development, railway infrastructure construction, railway corridors V and X, project portfolio, multiple-criteria decision analysis, Republic of Slovenia
Objavljeno: 05.06.2017; Ogledov: 772; Prenosov: 325
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AWARENESS, POSITIONING AND A SELLING PROCESS APPROACH OF HOUSEHOLD APPLIANCESStanislav Okorn
, 2012, magistrsko delo
Opis: The main purpose of this master thesis was it, to figure out the market position of the Gorenje brand and his main rivals Bosch, Zanussi, Whirlpool and Miele on the Czech, Slovakian, Austrian, Slovenian and Croatian market of household appliances. Firstly branding, brand awareness, positioning and fundamental psychological knowledge in respect to consumer awareness were explained. Afterwards the survey was made. Lastly the analysis and the report of the research were committed.
Positioning is a marketing strategy which focuses on a creation of a unique image. The effort should distinguish itself from the offers of the competition to be truly exclusive. Especially among inexperienced consumers brand awareness is of crucial importance. In regard to branding, it can be said that developing a decade- long brand identity can be a very positive situation, to put higher prices due to the tradition on a certain market. Many brands from the 19.and the beginning of 20. century are still existing and performing very well.
If we compare the 5 household appliances markets between themselves, then major dissimilarities were visible in the research. The geographical distance cannot be the primary cause of this diverse condition. Language barriers preclude any real spiritual interchange among ordinary people of happening in large extent. Hence the German-speaking Austrians favor German brands, and Slovenians and Croatians prefer Gorenje, due to their common history and similar language.
The respondents do not think that any of the brands is of low quality. In the field of consumer perception it could be acknowledged that a brand having the best quality and at the same time offering the cheapest price does not exist in any of the researched markets. Such expectations are also not realistic. In every economical sector brands with higher reputation of quality try to set higher prices, to make by this means higher profits possible.
Ključne besede: branding, brand awareness, positioning, psychological approach to consumer awareness, Gorenje, Bosch, Zanussi, Miele, Whirlpool, household appliances, research, Czech Republic, Slovakia, Austria, Slovenia, Croatia.
Objavljeno: 30.10.2012; Ogledov: 1494; Prenosov: 115
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