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Title:PREDNOSTI IN SLABOSTI DAVČNE IZVRŠBE V REPUBLIKI SLOVENIJI
Authors:Arnečič, Andrej (Author)
Primec, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Arnecic_Andrej_2013.pdf (942,58 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Pri pobiranju davkov veliko vlogo igra davčna izvršba oz. izterjava. Davki v današnjem času v veliki meri namreč temeljijo na prostovoljnem plačevanju davčnih zavezancev. Podjetja, samostojni podjetniki in druge osebe, kot npr. kulturni delavci, osebe, ki opravljajo kmetijsko dejavnost, osebe s statusom športnika, uporabniki nepremičnin, zavezanci za DDV, prodajalci nepremičnin, osebe, ki dedujejo, prejemniki daril, itd., z opravljanjem dejavnosti ali posameznih dejanj postanejo zavezanci za davek. V primeru, da le-tega pravočasno ne poravnajo, se sproţi postopek davčne izvršbe, z namenom pokritja davčnega dolga v čim krajšem času v čim večjem obsegu dolga.
Keywords:davčna uprava, davčna izterjava, davčna izterjav v Avstriji, upnik, dolžnik, izvršilni postopek, izterjevalec, izvršba, davčni dolg, izvršilni naslov, izvršilno sredstvo, predemt izvršbe, izvršilni naslov
Year of publishing:2013
Publisher:[A. Arnečič]
Source:Maribor
UDC:343.3/.7
COBISS_ID:11674140 Link is opened in a new window
NUK URN:URN:SI:UM:DK:BRULSBBD
Views:1112
Downloads:151
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ADVANTAGES AND DISADVANTAGES OF TAX ENFORCEMENT IN THE REPUBLIC OF SLOVENIA
Abstract:In tax collection is playing tax execution an important role. Nowadays taxes are largely based on voluntary payment of taxpayers. Companies, entrepreneurs, and others, such as cultural workers, persons engaged in agricultural activity, having the status of an athlete and users of real estate subject to VAT, sellers of real estates, people who inherit, recipients of gifts, etc., became be liable for tax payment based on their actions. In the event that taxes are not settled on time, it triggers the tax enforcement process in order to cover the tax debt in the shortest possible time to the fullest extent of the debt.
Keywords:tax administration, tax enforcement, tax renforcement in Austria, creditor, debtor, enforcement proceedings, tax enforcerer, tax debt


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