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Title:Primerjava obdavčitve motornih vozil v Sloveniji, Nemčiji, na Danskem in Finskem
Authors:Petek, Maja (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UN_Petek_Maja_2018.pdf (981,91 KB)
MD5: 42B3D504AA41DCAE20A2C0CF1F8D5C4F
 
Language:Slovenian
Work type:Diploma project paper (mb13)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Pričujoč diplomski projekt analizira davek na motorna vozila v Republiki Sloveniji. Slovenska ureditev je primerjana z ureditvijo tega davka v Nemčiji, na Danskem in na Finskem. Motorna vozila v teh državah so ob nakupu obdavčena z davkom na dodano vrednost, poleg tega pa še z davkom na motorna vozila. Davek se plačuje od prometa novih in tudi rabljenih vozil ter drugih rabljenih cestnih motornih vozil, za katere je obvezna registracija, če od njihovega prometa ni bil obračunan davek na dodano vrednost. Med primerjanimi obdavčitvami vozil izstopa Danska, kjer so motorna vozila obdavčena z najvišjimi stopnjami, saj je potrebno ob nakupu novega motornega vozila poleg davka na dodano vrednost, plačati še davek na registracijo vozila, ki se plača samo enkrat ob nakupu vozila in še letni zeleni davek, ki se plačuje vsako leto. Sledi Nemčija, ki izstopa z veliko nižjimi davčnimi stopnjami v primerjavi obravnavanih držav. Ne glede na to, da je primarni cilj precej visokih obdavčitev motornih vozil polnjenje državnih proračunov, se vseeno kaže težnja držav, da bi z reformo zakonodaje spodbudile večjo uporabo javnih potniških prevozov ali nakup vozil, ki imajo nizke emisijske vrednosti, in so ocenjene z najvišjimi EURO standardi ali pa vozil na električni pogon.
Keywords:davek na motorna vozila, motorna vozila, davek na dodano vrednost, davek na registracijo vozila, zeleni davek, EURO standardi
Year of publishing:2018
Publisher:[M. Petek]
Source:Maribor
UDC:336.22
COBISS_ID:13147420 New window
NUK URN:URN:SI:UM:DK:CE6CIUZ0
Views:490
Downloads:72
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:25.07.2018

Secondary language

Language:English
Title:The Comparison of Motor Vehicle Tax in Slovenia, Germany, Denmark and Finland
Abstract:The present diploma project analyzes the motor vehicle taxation in the Republic of Slovenia. The regime in Slovenia is being compared to the tax regulations in Germany, Denmark and Finland. Motor vehicles in this countries are subject to value added tax at the purchase and motor vehicle tax in addition. The tax is paid from the sale of new and used vehicles and other used road motor vehicles. Among the comparable tax exemptions, Denmark stands out because of very high taxation on motor vehicles. When buying a vehicle in Denmark the value added tax, registration tax and the green owner tax have to be paid. On the other hand, Germany stands out with lower tax rates than all other considered countries. Despite the fact that the primary aim is filling the state budget, there is a tendacy to reform the laws in order to promote the bigger use of public transports, the purchase of vehicles with low emission values and highest EURO standards or thex are either electrically powered.
Keywords:motor vehicle tax, motor vehicles, value added tax, registration tax, EURO standards


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