20.500.12556/RUL-158682 Učinki novega zakona o davku na motorna vozila diplomsko delo The effects of the motor vehicle tax law change Novi Zakon o davku na motorna vozila (Uradni list, št. 200/20) je stopil v veljavo s 1. 1. 2021 in s seboj prinesel spremembe na več področjih. Namen tega diplomskega dela je opredelitev in analiza teh sprememb, ki se ponekod v praksi razlikujejo od pričakovanj in ciljev zakona pred njegovo uveljavitvijo. Obravnavane so konkretne posledice spremembe zakonodaje na davčno blagajno oz. javnofinančne prihodke in na število registriranih luksuznih in ekološko manj spornih vozil po uvedbi novega zakona z analizo javno dostopnih podatkov. Poleg tega je vključena konkretna primerjava izračuna davka na motorna vozila pred in po uvedbi novega zakona za najpogosteje registrirana vozila v Sloveniji v letih 2020 in 2021. Analizirani podatki zajemajo štiri najbolj relevantne kategorije osebnih avtomobilov, in sicer kategorije nižjega, srednjega zgornjega, prestižnega ter športnega cenovnega razreda vozil. Rezultati raziskave so pokazali opazno nižje prilive v davčno blagajno ter porast nakupa luksuznih in športnih vozil. V nasprotju s pričakovanji pa se število registracij ekološko manj spornih vozil praktično ni spremenilo. Še več, po uvedbi novega zakona je povprečni izpust ogljikovega dioksida (CO2) novo registriranega vozila v Sloveniji po uvedbi zakona celo zrasel. To delo osvetli prednosti in slabosti spremembe zakona v praksi s pogleda davčnih zavezancev, države in okolja. Lahko bi rekli, da so nekateri zastavljeni cilji zakona doseženi, nekateri pa zaenkrat še ne. The new Motor Vehicle Tax Act (Official Gazette of the RS, no. 200/20) in Slovenia took effect on January 1, 2021, and brought changes in several areas. This thesis aims to define and analyse these changes, which in practice sometimes differ from the expectations and objectives of the act before its implementation. The concrete consequences of the legislative changes for the treasury or public finance and the amount of registered luxury and environmentally less harmful vehicles after the introduction of the new law are discussed through the analysis of publicly available data. In addition, a concrete comparison of the Motor Vehicle Tax (MVT) calculation before and after the introduction of the new law for the most frequently registered vehicles in Slovenia in 2020 and 2021 is included. The analysed data covers four of the most relevant categories of passenger cars, namely the lower, upper medium, luxury, and sports price classes of vehicles. The research results showed a noticeable decrease in treasury inflows and an increase in the purchase of luxury and sports vehicles, which aligns with the expectations. On the other hand, contrary to expectations, the number of registrations of environmentally less harmful vehicles has practically not changed. What is more, the average carbon dioxide (CO2) emissions of newly registered vehicles in Slovenia increased after the introduction of the new law. This work also highlights the advantages and disadvantages of the law changes in practice from the perspectives of taxpayers, the state, and the environment. It could be said that some of the set objectives of the law have been achieved, while others have so far not. Davek na dodano vrednost (DDV) Davek na motorna vozila (DMV) Zakon o davku na motorna vozila (ZDMV) emisije standard EURO Value Added Tax (VAT) Motor Vehicle Tax (MVT) Motor Vehicles Taxation Act emissions EURO standard true false false [A. Mehić] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-06-19 11:10:00 2024-06-19 11:10:05 2024-07-03 03:35:36 0000-00-00 00:00:00 2024 0 Ljubljana 0 Ljubljana X, 45 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.332(497.4)(043.2) 17920 199620099 Mehic_Anze_-_UCINKI_NOVEGA_ZAKONA_O_DAVKU_NA_MOTORNA_VOZILA.pdf Mehic_Anze_-_UCINKI_NOVEGA_ZAKONA_O_DAVKU_NA_MOTORNA_VOZILA.pdf 1 73651059B09C0B62B5675F834061E4FB b5371bcc76ba714e037990130608195903867a7152e6b09a2e4dd583f21eab2b b8b556a7-2e1b-11ef-aa1b-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=186394 Fakulteta za upravo 0 0 0