Dodana vrednost kot osnova za davek na dodano vrednost /
This contribution presents the changes of actual turnover tax. In Slovenia will replace the single stage turnover tax with all stage value added tax and excises. Added value in the business process is the base for compute the Value added tax. The calculation of added value in the business process wi...
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| Format: | Book Chapter |
| Jezik: | Slovenian |
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| LEADER | 01664naa a2200181 ib4500 | ||
|---|---|---|---|
| 001 | 4597020 | ||
| 003 | SI-MaCOB | ||
| 005 | 19990623000000.0 | ||
| 008 | 990623s1999 xv |||||||||||||| ||slv c | ||
| 040 | |a EPF |b slv |c SI-MaIIZ |e ppiak | ||
| 080 | |a 336.22 | ||
| 100 | 1 | |a Kreslin, Damijan. |4 aut | |
| 242 | 1 | 0 | |a Added value as base for value added tax. |y eng |
| 245 | 0 | 0 | |a Dodana vrednost kot osnova za davek na dodano vrednost / |c Damijan Kreslin. |
| 300 | |a str. 105-114. | ||
| 520 | |a This contribution presents the changes of actual turnover tax. In Slovenia will replace the single stage turnover tax with all stage value added tax and excises. Added value in the business process is the base for compute the Value added tax. The calculation of added value in the business process will be compute when from outputs subtract inputs. The value added can be defined by using either the subtractive or additive method. We know three possible types of value added tax - namely, consumption VAT, income VAT, and gross product VAT. Each country pick out adequately tax rate, exemptions and exclusions from value added tax. The calculations of value added tax is computed as the difference between output and input tax value. For value added tax it is important the neutrality with respect to foreign trade, the optimal allocation of resources and the limited possibility of tax evasion. | ||
| 653 | 0 | |a davek na dodano vrednost |a davki |a poslovni proces |a Slovenija |a prometni davek |a input-output | |
| 773 | 0 | |t Naše gospodarstvo |b [Tiskana izd.] |d Maribor : Ekonomsko-poslovna fakulteta : Društvo ekonomistov Maribor : Ekonomski center Maribor, 1955- |x 0547-3101 |g Vol. 45, No. 1/2 (1999), str. 105-114 | |