20.500.12556/RUL-183681 Obdavčitev digitalnega poslovanja diplomsko delo Taxation of digital business in Slovenia Diplomsko delo obravnava obdavčitev digitalnega poslovanja, ki zaradi hitrega razvoja digitalnega gospodarstva predstavlja vse večji izziv za obstoječe davčne sisteme. Digitalno poslovanje omogoča ustvarjanje prihodkov prek spletnih platform in drugih digitalnih storitev brez nujne fizične prisotnosti na posameznem trgu, kar otežuje določanje kraja obdavčitve, davčne osnove in izvajanje učinkovitega davčnega nadzora. V diplomskem delu so bile uporabljene metoda deskripcije, metoda analize, metoda kompilacije, deduktivna metoda in komparativna metoda. V empiričnem delu je bila izvedena kvantitativna raziskava s pomočjo anketnega vprašalnika, s katerim so bila proučena stališča anketirancev glede obdavčitve digitalnega poslovanja in prijavljanja prihodkov iz digitalnih platform. Ugotovljeno je bilo, da slovenski davčni sistem po mnenju večine anketirancev ni ustrezno prilagojen posebnostim digitalnega poslovanja in da je obdavčitev tega področja v primerjavi z izbranimi državami Evropske unije ocenjena kot slabše urejena. Ugotovljena je bila prisotnost tudi neprijavljanja prihodkov iz digitalnih platform, pri čemer je bila kot glavni razlog izpostavljena previsoka davčna obremenitev. Hkrati je bilo ugotovljeno, da bi jasnejša zakonodaja lahko prispevala k večji stopnji prijavljanja prihodkov. Diplomsko delo prispeva k boljšemu razumevanju izzivov obdavčitve digitalnega poslovanja ter predstavlja podlago za razmislek o izboljšavah zakonodajnega in nadzornega okvira v Sloveniji. Ugotovitve so lahko uporabne pri oblikovanju prihodnjih rešitev na področju pravičnejše in učinkovitejše obdavčitve digitalnega gospodarstva. The thesis examines the taxation of digital business, which, due to the rapid development of the digital economy, represents a growing challenge for existing tax systems. Digital business enables income to be generated through online platforms and other digital services without the need for a physical presence in a particular market, which makes it more difficult to determine the place of taxation, the tax base, and the effective implementation of tax supervision. The thesis uses the descriptive method, the analytical method, the compilation method, the deductive method, and the comparative method. In the empirical part, a quantitative survey was conducted using a questionnaire, through which respondents’ views on the taxation of digital business and the reporting of income from digital platforms were examined. It was established that, in the opinion of most respondents, the Slovenian tax system is not adequately adapted to the specific characteristics of digital business and that the taxation of this area is considered less well-regulated compared with the taxation framework in selected European Union countries. The presence of non-reporting of income from digital platforms was also identified, with an excessive tax burden being identified as the main reason. At the same time, it was established that clearer legislation could contribute to a higher rate of income reporting. The thesis contributes to a better understanding of the challenges of taxing digital business and provides a basis for considering improvements to the legislative and supervisory framework in Slovenia. The findings may be useful in developing future solutions for fairer and more effective taxation of the digital economy. digitalno poslovanje obdavčitev digitalni davek davčni nadzor spletne platforme digitalno gospodarstvo digital business taxation digital tax tax supervision online platforms digital economy true false false [M. Ribič] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-06-17 09:20:03 2026-06-17 09:20:12 2026-06-26 13:49:09 0000-00-00 00:00:00 2026 0 Ljubljana 0 Ljubljana IX, 56 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:004(497.4)(043.2) 18899 282825987 Ribic_Mateja_-_OBDAVCITEV_DIGITALNEGA_POSLOVANJA.pdf Ribic_Mateja_-_OBDAVCITEV_DIGITALNEGA_POSLOVANJA.pdf 1 513EB65B63FC743A017494105C4B4A13 826ee8a6c719094ddeaa1af5cf6bb1919d14863234ba7233b22feea6356d8fc4 eadab3e9-6a1c-11f1-9b0d-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=235805 Fakulteta za upravo 0 0 0