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RELATIONSHIP BETWEEN INCREASED LEVEL OF VAT (VALUE ADDED TAX) AND LIQUIDITY OF SLOVENIAN BANKS (COMPARISON OF LIQUIDITY IN SLOVENIAN BANKS, BEFORE AND AFTER CHANGE OF VAT)

Abstract

Likvidnost bank je ena izmed pomembnejših, če ne najpomembnejša lastnost delovanja posamezne banke, saj bankam omogoča nemoteno poslovanje in ustrezno ter dovolj hitro odzivanje na različne dogodke. Ko govorimo o likvidnosti banke, se moramo zavedati, da gre za sposobnost banke pravočasno izpolniti svoje obveznosti. Torej sposobnost, da v kratkoročnem roku razpolaga z ustreznimi likvidnimi sredstvi. V kolikor se pri likvidnosti banke pojavijo kakršne koli težave, ima lahko to odločujoč vpliv na druga področja gospodarstva ter na delovanje celotne države. V magistrskem delu smo si zastavili cilj preveriti osnovno tezo – odgovoriti na vprašanje, ali obstaja povezanost med spremembo stopnje davka na dodano vrednost in likvidnostjo slovenskih bank. V ta namen smo natančno preučili bančni sektor, davek na dodano vrednost in predvsem likvidnost. Opredelili smo regulacijo likvidnosti bank in ukrepe, ki jih izvajajo centralne bankedel magistrskega dela pa smo posvetili tudi področju vpliva likvidnosti na gospodarstvo. Nato smo nadaljevali s pregledom preteklih, že izvedenih raziskav, kjer se je pokazalo, da povečevanje likvidnih sredstev (likvidnosti) negativno vpliva na kreditno sposobnost banke. V empiričnem delu magistrskega dela smo izračunali in predstavili več kazalnikov, s katerimi lahko merimo likvidnost vseh podjetij. Uporabili smo tudi specifične kazalnike, s katerimi se meri likvidnost bank, le-ti pa so že bili prikazani v letnih poročilih bank. Podatke iz letnih poročil posameznih bank, ki so bile vključene v proučevanje, smo agregirali, tako da smo izračunali povprečne vrednosti kazalnikov za vse banke po letih in po posameznih bankah, za obdobje pred in po spremembi stopnje davka na dodano vrednost. Statistična analiza podatkov nam je omogočila podati odgovor na zastavljeni hipotezi in osnovno raziskovalno tezo.Bank liquidity is one ot the most important feature of the operation of banks. Liqudity allows banks to operate withour any problems. Banks may also take appropriate and prompt decisinos, how to react to different events. When we talk about banks liquidity, we have to realize that liquidity is a banks ability to fulfill their liabilitiyes in time. It is ability of dispose the right amout of liquid assets, in the short period of time. If banks liquidity experience any problems, it may have a dicisive influence on other areas of the economy and to the operation of the country. In this master thesis, we have set ourselves the goal to answer to the question whether there is a correlation between the change of rate of value adden tax and liquidity in Slovenian bankas. Becouse of that we have carefully examine the banking sector, vvalu adden tax and especially liquidity. We defined the regulation of bank liquidity, throught the measures that are used by central bank. We have dedicated one part of this master thesis to the impact of liquidity on the national economy. Then we continued with analysis of past research, wher it was shown that the increase in liquid assets (liquidity) has a negative impact on the lending policy of banks. In the empirical part of the master thesis we have calculated a number of indicators which measure the liquidity of companies. We have also present some specific indicators which measure the bank liquidity. This specific indicators were published in annual reports of Slovenian banks. Then we aggregate the data from the annual reports of banks that were included in the research. We calculated the average values of the incicators for individual year and individual bank (average value before and after the change of the rate of value added tax). Statistical analysis of the data allowed us to give an answer to the hypotheses and to the basic thesis

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oaioai:dk.um.si:IzpisGradiva.php?id=61098Last time updated on 11/18/2016View original full text link

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