DZB - Zverejnená bakalárska práca

Prípadová štúdia implementácie daňovej povinnosti pri dani z lesných pozemkov

Autor
Palovič, Martin
Školiteľ
Dobšinská, Zuzana
Oponent
Šálka, Jaroslav
Škola
Technická univerzita vo Zvolene LF KERLH (LF)
Rok odovzdania
2018
Počet strán
2AH. s
Trvalý odkaz - CRZP
https://opac.crzp.sk/?fn=detailBiblioForm&sid=5405D7E2C43D9DAFBC97C8CA0676
Primárny jazyk
slovenčina

Typ práce
Bakalárska práca

Študijný odbor
6259 | odvetvové ekonomiky a manažment

Dátum zaslania práce do CRZP
28.04.2018

Dátum vytvorenia protokolu
28.04.2018

Dátum doručenia informácií o licenčnej zmluve
12.09.2018

Práca je zverejniteľná od
ihneď

Elektronická verzia
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PALOVIČ, Martin: Case study of implementing taxation of forest land [Bachelor thesis] − Technical University in Zvolen, Department of Forest Economics and Management. Bachelor thesis supervisor: Mgr. JUDr. Zuzana Dobšinská, PhD. Degree of academic qualification: Bachelor, abbr. “Bc.“. Zvolen: TU, 2018, 50 pages The main goal and content of this Bachelor thesis is the implementation of the tax liability analysis regarding the wood land tax. Implementation from the public politics point of view is the establishment of legally binding decisions that have been approved by political-administrative institutions. The property tax within the forestry sector is problematic due to the establishment laxity as well as the exemption from the wood land tax implemented by the municipality in accordance with the Local Taxes Act, Local Municipal Waste Tax and Construction Waste Tax. The methodological approach consisted of the development of a case study using a structured interview. The results showed that in the selected municipality, the largest taxpayer of the forest tax is the branch Lesy SR in Čierny Balog. The municipality itself due to the amendment lost 10 094.19 € from the municipal budget.

Verzia systému: 6.2.61.5 z 31.03.2023 (od SVOP)