{"Author":{"Name":"Leonida","Surname":"Ojsteršek"},"Publications":[{"Typology":"Master's Thesis","PublicationMetadata":[{"Metadata":{"RecordID_NR":9136260,"UDC":"336.7(043.3)","URN":"URN:SI:UM:","URL":"https://dk.um.si/IzpisGradiva.php?id=58332","Typology":"2.09","Type":"m2","OrganizationID_eVS":"0000090","Title":"Obvladovanje tveganj v bankah in njihov vpliv na davčna poročila","Subtitle":"magistrska naloga","Abstract":"Banke so zaradi specifike svojega dela podvržene bančnim tveganjem, ki se jim ne morejo izogniti, zato je za njihov dolgoročni obstoj nujno njihovo obvladovanje. Banke se tveganj vedno bolj zavedajo, zato se njihovega obvladovanja lotevajo sistematično.\r\n\r\nV magistrski nalogi sem predstavila tveganja v bankah, in sicer kreditno, likvidnostno, tržno, obrestno, kapitalsko, operativno in davčno tveganje. Glede prepoznavanja posameznih tveganj v bankah je pomembno, da banke pravočasno prepoznajo vrste tveganj in ocenijo težo njihovega vpliva na svoje poslovanje. S tem, ko banka prepozna dejavnike tveganj, jih lahko tudi obvladuje. Banke obvladujejo tveganja s številnimi postopki in metodami za upravljanje tveganj, ki so specifične za vsako posamezno vrsto tveganja, kar sem prav tako predstavila v magistrski nalogi.\r\n\r\nPoseben poudarek v magistrski nalogi je namenjen davčnim tveganjem. Optimalno za poslovanje banke je, da banka kot davčni zavezanec za davek napove, obračuna in plača le toliko davka in na način ter v rokih, kot je določeno s posameznimi zakoni ali akti na podlagi zakona. \r\n\r\nV magistrski nalogi sem predstavila načine obvladovanja posameznih vrst tveganj v bankah. Največji poudarek je na obravnavi načina obvladovanja kreditnega tveganja, katero je tudi najbolj izpostavljeno tveganje v banki, ki se odraža v poslovnih bilancah bank in posledično v davčnih izkazih.\r\n\r\nPostopek izdelave davčnih bilanc v banki je povezan z zakoni in pravilniki, ki predpisujejo način izdelave posamezne davčne bilance in z Zakonom o davčnem postopku.\r\nKer so poslovne bilance banke specifične glede na poslovne bilance drugih gospodarskih družb, sem jih tudi predstavila. Na podlagi primera izkaza poslovnega izida, predstavljenega v magistrski nalogi, sem predstavila obračun davka od dohodkov pravnih oseb za banko, kjer so predstavljene posebnosti davčne obravnave posameznih vrst odhodkov v bankah, ki so obravnavane drugače kot v drugih gospodarskih družbah.\r\n\r\nV magistrski nalogi sem posebej izpostavila vpliv bančnih tveganj na izdelavo davčnih obračunov - obračuna davka od dohodkov pravnih oseb, davka na dodano vrednost in davka na finančne storitve. Nalogo sem zaključila s prikazom zunanjega obvladovanja davčnih tveganj, kjer sem tudi omenila najnovejši Pravilnik o podelitvi statusa zaradi spodbujanja prostovoljnega izpolnjevanja obveznosti. Z analizo na podlagi ankete sem ugotavljala izogibanje davčnih tveganj v nekaterih slovenskih bankah. Omenjeni pravilnik predstavlja nadaljevanje t.i. Horizontalnega monitoringa – projekta Finančne uprave RS, ki bi naj predstavljal prijazen način sodelovanje bank s finančno upravo.","Keywords":"magistrske naloge;","Language":"slv","AlternativeTitle":"Risk management in banks and their preparation on tax reports","AlternativeAbstract":"Due to the nature of their operations, banks are subject to banking risks, which they cannot avoid, making risk management critical to their long-term existence. Banks are increasingly aware of the risks and are systematically tackling their management.\r\n\r\nThe master’s thesis in front of you deals with banking risks, specifically credit, liquidity, market, interest rate, capital, operational and tax risks. To identify individual risks banks deal with, it is imperative to identify risk types on time and to assess the extent of their impact on banking operations. By identifying risk factors, a bank facilitates their management. Risk is managed using a number of different risk management processes and methods, specific to every respective risk type. This assignment lists these processes and methods.\r\n\r\nSpecial emphasis is devoted to tax risk. Optimal banking operations entail that as a taxable entity a bank only declares and pays the amount of tax, as specified in individual laws and acts within deadlines also specified therein.\r\n\r\nHerein I have presented the reader with risk management methods pertaining to individual risk types in banks. The assignment focuses mainly on dealing with the management of credit risk, being the most prominent risk type in banks, as it shows up in the banks’ balance sheets and subsequently in their tax statements.\r\n\r\nThe process of preparing a tax statements in a bank is based on laws and regulations prescribing the methods for their preparation, as well as on the Tax Procedure Act.\r\n\r\nDue to the specifics associated with banks’ balance sheets as opposed to other institutions and companies, I have also tried to make these clear to the reader. Based on a case study of the income statement presented herein, I have prepared a corporate income tax statement of a bank, containing the particularities of the tax treatment of individual types of bank expenditures, these having to be dealt with differently as compared with other institutions and companies.\r\n\r\nThe assignment highlights the effect of bank risks on the preparation of tax statements - the corporate income tax statement, the value added tax statement and the financial services tax statement. The thesis is concluded with the display of the management of tax risk being outsourced.The analysis based on the survey supported the estimate of avoiding tax risks in some Slovenian banks. I also mention the latest Rules on granting status to promote voluntary compliance with obligations. The said Rules represent a continuation of the so-called horizontal monitoring – a project of the Financial Administration of the Republic of Slovenia aimed at the friendly cooperation of banks with the financial administration.","AlternativeKeywords":"master thesis;","AlternativeLanguage":"eng","ViewCount":1434,"DownloadCount":222,"FeedbackCount":0,"FeedbackWeight":0,"Publisher":"L. Ojsteršek]","IssueYear":"2016","IssueYearInt":2016,"ThesisComment":"Univ. v Mariboru, Pravna fak.","Pages":"VIII, 170 str.","hasFullText":0,"LastModified":"2022-06-17T01:14:47.857"},"Authors":[{"Name":"Leonida","Surname":"Ojsteršek","Role":"Author"},{"Name":"Majda","Surname":"Kokotec-Novak","Role":"Mentor"}]}]}]}