delo diplomskega projekta
Laura Ornik (Author), Lidija Hauptman (Mentor)

Abstract

V vsaki državi veljajo zakoni, ki urejajo davke. Davki so z vidika države pomemben prihodek za državo oz. za njen proračun in so namenjeni zadovoljevanju potreb. Z vstopom držav v Evropsko unijo se je odprl prost pretok blaga, storitev, kapitala in ljudi. S tem se je povečevala tudi možnost tako za gospodarske kot za fizične osebe, da so zavezani za plačilo istovrstnega davka v več državah. Začel se je pojavljati problem dvojnega obdavčevanja, ki pa so ga države začele reševati s podpisom konvencij oz. sporazumov o izogibanju dvojnega obdavčevanja dohodka in premoženja. Gre za mednarodne pogodbe, s katerimi dve državi natančno določita, kaj lahko obdavči katera od njiju, in tako dosežeta pošteno razmerje med njunimi davčnimi prihodki. Državi se morata dogovoriti tudi o medsebojnem izmenjavanju informacij in s tem preprečiti davčne utaje. V diplomskem delu se osredotočimo na razumevanje pojma dvojnega obdavčevanja in razumevanje uporabe sporazumov o izogibanju le-tega. Najprej predstavimo pojem in vrste dvojnega obdavčevanja ter razkrijemo vzrok, zakaj se dvojno obdavčevanje sploh pojavi. Predstavimo možnost izogibanja dvojnega obdavčevanja z uporabo sporazumov o izogibanju dvojnega obdavčevanja dohodka in premoženja. Osredotočimo se predvsem na Sporazum med Republiko Slovenijo in Republiko Hrvaško o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, ki ga proučimo tudi na primeru podjetja, ki posluje v Sloveniji in na Hrvaškem.

Keywords

davki;obdavčenje;dvojno obdavčenje;sporazumi;Slovenija;Hrvaška;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [L. Ornik]
UDC: 336.22
COBISS: 13152796 Link will open in a new window
Views: 944
Downloads: 139
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Other data

Secondary language: English
Secondary title: Avoidance of double taxation on income and capital between the Republic of Slovenia and the Republic of Croatia
Secondary abstract: Each country has tax regulating laws. Taxes are an important income for the state or its budget with the purpose of meeting needs. By entering the European Union the states entered into free movement of goods, persons, services and capital. This also increased the possibilities for legal and natural persons to be liable for payments of the same tax in more countries. The double taxation problem occurred, which, however, states started to solve by signing conventions or agreements for the avoidance of double taxation of income and assets. These international contracts establish the taxation subjects between two states, which help them to achieve a fair balance between their tax revenues. Both states also need to agree on mutual exchange of information to avoid tax evasion. The diploma paper focuses on the understanding of double taxation as well as understanding the usage of agreements to avoid the double taxation. First we introduce the term and types of double taxation and reveal why double taxation occurs at all. We introduce the possibility of avoiding double taxation with the usage of agreements for the avoidance of double taxation of income and assets. We focus mainly on the agreement between the Republic of Slovenia and the Republic of Croatia for the avoidance of double taxation and prevention of tax evasion in accordance with the taxes on income and assets, which we also study on the example of a company, which is making business in Slovenia and Croatia.
Secondary keywords: Taxes;double taxation;agreement;Slovenia;Croatia;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 40 str.
ID: 10949242