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Periodicals
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Zgodovinski časopis
Taxes in Slovenia in the Time from the Austrian Tax Reform 1896 up to the Yugoslav One 1928
Author(s):France Kresal
Co-author(s):Vasilij Melik (odg. ur.)
Year:1995
Publisher(s):Zveza zgodovinskih društev Slovenije, Ljubljana
Source(s):Zgodovinski časopis, 1995, št. 3
Language(s):slovenščina
Type(s) of material:text
Rights:
This work by France Kresal is licensed under Creative Commons Attribution-NonCommercial-NoDerivs 4.0 International
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Name:ZGODOVINSKI_CASOPIS_LETO_1995_LETNIK_49_STEVILKA_3.pdf
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Permanent link:https://hdl.handle.net/11686/file156
Description
The treatise deals with the tax system and tax burden of individual social population strata in Slovenia in the time from the Austrian tax reform 1826 up to the Yugoslav one 1928. Up to the year 1928, the old Austrian tax system with relatively high assessed income tax and consistent progressive assessment of all incomes and cadastral harvest was in force. Furthermore, all new special taxes were introduced which had not existed before. The refore, Slovenia was more burdened in taxation, especially with the employees tax, turnover tax and special allowances.
Metadata (12)
- identifierhttps://hdl.handle.net/11686/14697
- title
- Davki na Slovenskem od avstrijske davčne reforme 1896 do jugoslovanske 1928
- Taxes in Slovenia in the Time from the Austrian Tax Reform 1896 up to the Yugoslav One 1928
- creator
- France Kresal
- contributor
- Vasilij Melik (odg. ur.)
- subject
- dajatve
- državni organi
- davki
- Avstro-Ogrska
- Jugoslavija
- 1896/1928
- description
- The treatise deals with the tax system and tax burden of individual social population strata in Slovenia in the time from the Austrian tax reform 1826 up to the Yugoslav one 1928. Up to the year 1928, the old Austrian tax system with relatively high assessed income tax and consistent progressive assessment of all incomes and cadastral harvest was in force. Furthermore, all new special taxes were introduced which had not existed before. The refore, Slovenia was more burdened in taxation, especially with the employees tax, turnover tax and special allowances.
- Razprava prikazuje davčni sistem in davčno obremenjenost posameznih socialnih slojev prebivalstva v Sloveniji od avstrijske davčne reforme 1896 do jugoslovanske 1928. Do 1928 je v Sloveniji veljal stari avstrijski davčni sistem z razmeroma visoko odmerjeno osebno dohodnino in doslednim izvajanjem progresivne obdavčitve vseh dohodkov in katastrskih donosov. Razen tega so bili uvedeni vsi novi specialni davki, ki jih prej ni bilo. Slovenija je bila zato davčno bolj obremenjena zlasti z uslužbenskim davkom, davkom na poslovni promet in posebnimi dokladami.
- publisher
- Zveza zgodovinskih društev Slovenije
- date
- 1995
- type
- besedilo
- language
- Slovenščina
- isPartOf
- rights
- license: ccByNcNd
Citirano v (1)
| Tipologija | Avtor(ji) | Naslov | Kraj | Založba | Leto |
|---|---|---|---|---|---|
| 1.01 Izvirni znanstveni članek | Peternel, Marija Mojca | Prvi koraki pri organiziranju vodniškega poklica | Ljubljana | Inštitut za novejšo zgodovino | 2020 |