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Розглянуто місце та роль обліку зобов’язань в історії бухгалтерської думки, еволюцію зобов’язання як категорії бухгалтерського обліку., The place and role of accounting for liabilities in the history of accounting thought as well as the evolution of liability as an accounting category have been considered.

Naredili smo primerjavi dveh med sabo zelo podobnih držav glede stopnje gospodarske razvitosti. Prišli smo do spoznanja, da sta si tudi preučevana Zakona o davku na dodano vrednost zelo podobna in to samo zaradi članstva obeh držav v Evropski uniji, saj državi kot članici zavezujejo njene temeljne pogodbe, med drugim tudi Šesta direktiva, ki vsebuje temeljne predpise s področja DDV. Prav zaradi tega državi uporabljata enako kreditno metodo za izračun DDV-ja. Prav tako so obdavčljive transakcije pri obeh državah enake, tudi bistvo v definiciji davčnega zavezanca je podobno, glede kraja in časa obdavčitve razlik ni. Najbolj izstopajoča razlika med zakonoma je v davčni stopnji posamezne države. Slovenija ima dve davčni stopnji, splošno 20 % in znižano 8,5 %. Portugalska pa ima tri davčne stopnje, splošno 21 %, vmesno 13 % in znižano 6 %. Velika razlika je tudi v obdavčenju hrane in alkohola v trgovinah in restavracijah. Pri oprostitvah pride do manjših razlik pri oprostitvah za dejavnosti, ki so v javnem interesu. Prav tako pride do manjših razlik pri vračilu DDV glede zneska, pri katerem se vračilo lahko zahteva. Obveznosti davčnih zavezancev so enake v obeh državah, razlika je samo v času, v katerem je potrebno predložiti obračun in v tem, da je davčno obdobje trimesečje v primeru, ko je zavezance v enem letu dosegel obdavčljiv promet blaga/storitev do vključno 210.000 € v Sloveniji ali 650.000 € na Portugalskem. Glede posebnih ureditev imata določene posebne ureditve enake, vsaka država pa ima še kakšno svojo, ki je druga nima. Torej lahko zaključimo, da je veliko podobnosti in malo manj razlik, ki jih ne moremo zanemariti. Čeprav te razlike pa niso tako izstopajoče, da bi zaradi njih prišlo do večjih prednosti oziroma slabosti za davčne zavezance v posamezni državi, kot tudi ne za državni proračun. We made a comparison of two very similar countries regarding the level of economic development. We realized that the Law on Value Added Tax that we studied is very similar, because both countries are members of European Union so they are bounded by their basic agreement, including the Sixth Directive, which contains the basic regulations governing VAT. That is why the country should apply the same method for calculating the credit of VAT. Also, taxable transactions in both countries are the same, the essence of the definition of taxable person is similar, according to the location and time differences cannot tax. The most prominent difference between the laws is the tax rate of each country. Slovenia has two tax rates, currently 20% and 8.5% reduced. Portugal has three tax rates, currently 21%, intermediate 13% and reduced 6%. The big difference is the taxation of food and alcohol in shops and restaurants. In the case of VAT exemptions there were some minor differences in the exemptions for activities that are in the public interest. Also, there is a small difference in the recovery of VAT connected to the amount for which reimbursement may be required. Taxable person’s obligations are the same in both countries, the only difference being the time, within which to submit the return and that the quarterly tax period where the taxable persons in one year is taxable turnover of goods / services lower than 210,000 € in Slovenia or 650,000 € in Portugal. As regards the specific statements they have made specific arrangements the same each country has its own statements that the other does not. So we can conclude that there are many similarities and a little less variation that cannot be ignored. Although these differences are not so surprising that they occur due to major advantages and disadvantages for taxable person’s in each country, or to the state budget.