delo diplomskega projekta
Sofija Kovacheva (Author), Peter Podgorelec (Mentor)

Abstract

Družba z omejeno odgovornostjo je najpogostejša in najbolj razširjena oblika gospodarske družbe v svetu. Dva glavna razloga, zakaj se mladi podjetniki odločajo prav za to obliko družbe, sta, da družbeniki niso osebno odgovorni za obveznosti družbe in da lahko ustanovijo družbo s precej nizkim ustanovitvenim kapitalom. Med posameznimi državami obstajajo podobnosti in razlike v načinih ustanovitve in obdavčitve družbe. V diplomskem delu sem predstavila, kako se ustanovijo družbe z omejeno odgovornostjo v Sloveniji in Makedoniji. Za ti dve državi sem med seboj primerjala ter nato izpostavila bistvene podobnosti in razlike pri ustanovitvi družbe z omejeno odgovornostjo ter načine obdavčitve davka od dohodkov pravnih oseb.

Keywords

družba z omejeno odgovornostjo;davek od dohodka;Slovenija;Makedonija;ustanovitev;obdavčitev;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Kovacheva]
UDC: 336.22:658.114.32
COBISS: 12881692 Link will open in a new window
Views: 913
Downloads: 118
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Other data

Secondary language: English
Secondary title: Establishment and taxation of a limited liability company - a comparison between Slovenia and Macedonia
Secondary abstract: A limited liability company is the most common and most widespread form of a company in the world. The two main reasons why young entrepreneurs choose exactly this form of a company are that the partners are not personally liable for the obligations of the company and that they can establish a company with low founding capital. There are similarities and differences between individual countries in the methods of establishing and taxing the company. In this thesis I presented how limited companies are established in Slovenia and Macedonia. I compared these two countries and then highlighted the essential similarities and differences in the founding of a limited liability company and the methods of taxation of income tax.
Secondary keywords: limited liability company;Slovenia;Macedonia;income tax;establishment;taxtation;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 34 str.
ID: 10844958