delo diplomskega seminarja
Uroš Resnik (Author), Borut Bratina (Mentor)

Abstract

V svojem delu sem raziskal in podrobneje predstavil s kakšnimi davčnimi olajšavami se srečujejo pravne in fizične osebe v Sloveniji. Davčne olajšave so izrednega pomena. Za fizične in pravne osebe pomenijo znižanje davčnih obveznosti, kar je njihova temeljna pravica, za državo pa le te predstavljajo ustroj za doseganje političnih, gospodarskih, ekonomskih, kot seveda tudi socialnih ciljev. V svojem diplomskem delu sem dal poseben poudarek na davčno zakonodajo in davčne olajšave pravnih oseb. Olajšave zmanjšujejo davek na dobiček podjetja in s tem ugodno vplivajo na finančno uspešnost podjetja. S tem podjetje doseže boljšo plačilno sposobnost, kot tudi poslovno uspešnost. Davčna politika se v podjetjih vedno bolj uvaja, saj je le ta izrednega pomena. V četrtem poglavju sem naredil primerjavo davčnih olajšav za pravne osebe med Slovenijo in Portugalsko. V petem poglavju sem za konec priložil tudi praktični primer za fizične in pravne osebe, vzorca pravilno izpolnjenega obrazca za dohodnino in vanj vključene nekatere davčne olajšave.

Keywords

davki;davčne olajšave;davčni zavezanci;dohodnina;dohodek;fizične osebe;pravna oseba;obračuni;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [U. Resnik]
UDC: 336.22
COBISS: 10845980 Link will open in a new window
Views: 3945
Downloads: 554
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Other data

Secondary language: English
Secondary title: Tax reliefs for legal and natural persons in Republic of Slovenia
Secondary abstract: In my project work, I researched and made detailed presentation of tax reliefs, for natural and legal persons in Slovenia. Tax reliefs have remarkable meaning. For natural and legal persons, it means the reduction of tax liabilities, which is their fundamental right, and for the country, they represent the structure to achieve political, commercial, economic, and social goals. In my thesis I did special emphasis on tax law and tax breaks for legal persons. Tax reliefs reduce profits of the company and they make positive impact on financial performance. The company achieved a better ability to pay, as well as to perform in business. Fiscal policy in companies increasingly introduced, because it has remarkable meaning. In the fourth chapter, I did a comparison of tax incentives for legal entities between Slovenia and Portugal. At the end, in the fifth chapter, I also attached the practical example for natural and legal persons, the model of correctly filled form for income tax which includes some tax reliefs.
Secondary keywords: Dependents;dependent child;employer;employee;income;income tax;law;legal persons;natural person;payroll;tax liabilities;taxpayer;tax period;tax relief;tax return.;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 45 str.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID: 1015482