delo diplomskega seminarja
Boštjan Arzenšek (Author), Andreja Primec (Mentor)

Abstract

Zakon o gospodarskih družbah omogoča samostojnemu podjetniku, da se preoblikuje v kapitalsko družbo. Davčna zakonodaja mu ob izpolnjevanju določenih pogojev omogoča, da je to preoblikovanje nevtralno, kar pomeni, da ne terja dodatnih davčnih obveznosti. V delu diplomskega seminarja sem se najprej posvetil predstavitvi značilnosti s. p. in d. o. o. z davčnega in pravnega vidika. Nato sem predstavil pravni, računovodski in davčni vidik preoblikovanja samostojnega podjetnika v novonastalo družbo z omejeno odgovornostjo, ki je ustanovljena za potrebe preoblikovanja. Poskušali sem ugotoviti tudi, kdaj je smiselno, da se zaradi davčne optimizacije podjetnik preoblikuje.

Keywords

podjetnik;samostojni podjetniki;družba z omejeno odgovornostjo;preoblikovanje;dohodnina;obdavčenje;zakonodaja;računovodstvo;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [B. Arzenšek]
UDC: 347.7
COBISS: 10901788 Link will open in a new window
Views: 2493
Downloads: 243
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Other data

Secondary language: English
Secondary title: Legal, taxing and accounting aspect of transforming of a solo entrepreneur to a Limited Liability Company
Secondary abstract: Companies act allows entrepreneur transforming to a capital company. Tax act allows, when certain conditions allows that this transformation is neutral, which means that does not require additional tax liabilities. In the first part of the work main characteristic of entrepreneuer and Limited Libaility Company with legal, taxing and accounting aspect are presented. In the second part I have presented legal, taxing and accounting aspect of transforming entrepreneur to new Limited Liability Company.
Secondary keywords: entrepreneur;limited libalitiy company;personal income tax;transforming;tax base;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 37 str.
Keywords (UDC): social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;commercial law;company law;gospodarsko pravo;pravo gospodarskih družb;
ID: 1015623