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POSEBNOSTI PRI OBDAVČITVI GRADBENE DEJAVNOSTI S POUDARKOM NA OBRNJENI DAVČNI STOPNJI V OKVIRU DDV
by
Sekirnik
,
Žan
Published 2011
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Bachelor Thesis
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In my opinion
Primerjave davčnih prihodkov Slovenije z davčnimi prihodki članic EU kažejo
Slovenia is way behind with the share of the direct taxes. Slovenia is already among the countries with the highest shares
da je Slovenija tudi na prihodkovni strani javnih financ povsem »evropska«
delež skupnih davčnih prihodkov je približno tolikšen kot v ostalih članicah EU. Po deležu posrednih davkov Slovenija nekoliko prehiteva
info:eu-repo/classification/udc/336.22
it even has the highest share of employee payments. Although Slovenia still has a large amount of law violation
kar ne govori v prid povečanju DDV ali trošarin
on the other hand
po deležu neposrednih davkov pa močno zaostaja za povprečjem EU. Čeprav se na področju Slovenije še vedno močno krši zakon
pristojni organi žal ni
the competent bodies are unfortunately not very successful at finding the violations
the legal procedures are lengthy and that is the reason why the largest economy violations are overlooked and left out. Key
the share of the joined tax incomes is approximately the same as in the other EU members. Slovenia is a bit ahead with the share of the indirect tax
the tax legislation is very demanding and that is why it is important to keep track of all changes and novelties in the area of the legislation. The comparison of the tax incomes of Slovenia with tax incomes of other EU members shows that Slovenia is completely »European« according to the income side of public finances
which does not talk in favour of VAT or excise tax increase
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