Primerjava obdavčitve bančnega sistema v Sloveniji in Avstriji : diplomsko delo

Gašperčič, Samanta (author), Klun, Maja (mentor)

Namen diplomske naloge je pregled, preučitev in primerjava obdavčitve bančnega sistema v Sloveniji in Avstriji ter pregled nekaterih drugih aktualnih davkov v bančnem sektorju. Z analizo bančnega sistema je predstavljena tudi učinkovitost in uspešnost poslovanja dveh večjih bank v Sloveniji in Avstriji v letih 2021 in 2020 na podlagi finančnih kazalnikov. Razumevanje obdavčitve ter spremljanje in analiziranje poslovnih rezultatov podjetij je ključnega pomena za boljše gospodarsko delovanje države ter ključnega pomena za prilagajanje spremembam na trgu. Pri raziskovanju se je uporabljala metoda analize raznih gradiv in podatkov, ki omogoča vpogled v trenutni sistem obdavčitve v Sloveniji in Avstriji, ter analiziranje uspešnosti in učinkovitosti poslovanja v podjetjih na podlagi finančnih kazalnikov. V okviru naloge je bilo zastavljeno glavno raziskovalno vprašanje, ki sem ga razdelila na dve vsebinsko zaokroženi podvprašanji. V nalogi se je raziskalo področje obdavčitve bančnega sistema in trenutnega stanja davkov ter primerjala uspešnost in učinkovitost poslovanja dveh večjih bank v Sloveniji in Avstriji. V delu se ugotavlja, da je bančni sistem Avstrije in Slovenije precej primerljiv. Rezultati naloge nam pomagajo razumeti davke finančnega sektorja, obdavčitev bančnega sistema ter finančne kazalnike, s katerimi je bila predstavljena učinkovitost in uspešnost poslovanja dveh večjih bank v Sloveniji in Avstriji v letih 2020 in 2021. Analiza finančnih kazalnikov, ki prikazujejo uspešnost in učinkovitost poslovanja, omogoča predvidevanje stanja določenega podjetja v prihodnosti, z razumevanjem poslovanja pa tudi možnost za izboljšavo poslovanja. Finančna kriza je namreč pokazala potencialne prispevke bank.

• Language: Slovenian
• Keywords: davki, bančni sistem, finančni kazalniki, obdavčitev
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [S. Gašperčič]
• Year: 2023
• Number of pages: IX, 47 str.
• PID: 20.500.12556/RUL-149866
• UDC: 336.22:336.7(497.4:436)(043.2)
• COBISS.SI-ID: 163990531
• Publication date in RUL: 11.09.2023

Secondary language

• Language: English
• Title: Comparison of taxation of the banking system in Slovenia and Austria

Abstract

The thesis aims to review, study and compare the taxation of the banking system in Slovenia and Austria, as well as a review of some other current taxes in the banking sector. The banking system analysis will also present the efficiency and effectiveness of the operations of two major banks in Slovenia and Austria in 2021 and 2020 based on financial indicators. Understanding taxation and monitoring and analyzing companies' business results is crucial for the better economic performance of the country and for adapting to market changes. The research will use the method of analyzing various materials and data, which allows insight into the current taxation system in Slovenia and Austria, as well as analyze the success and efficiency of business operations in companies based on financial indicators. The diploma thesis includes the main research question, which is divided into two substantively rounded sub-questions. The diploma thesis investigates the area of the banking system taxation, and the current state of taxes and compares the success and efficiency of operations of two major banks in Slovenia and Austria. The work concludes that the banking system of Austria and Slovenia is quite comparable. The task results helped us understand the taxes of the financial sector, the taxation of the banking system, and the financial indicators with which the efficiency and effectiveness of the operations of two major banks in Slovenia and Austria in 2020 and 2021 were presented. The analysis of financial indicators, which only show the effectiveness and efficiency of operations, enables predicting the state of a certain company in the future. Understanding the business is also an opportunity to improve business. The financial crisis showed the potential contributions of banks.

• Keywords: taxes, banking system, financial indicators, taxation