Davčne utaje pri oddajanju nepremičnin

delo diplomskega projekta

Igor Kotarščak (Author), Dušan Jovanovič (Mentor)

Abstract

Davki predstavljajo glavni proračunski prihodek, s katerim država financira svoje delovanje. Poznamo več različnih vrst davkov in eden izmed njih je tudi davek od dohodka iz oddajanja premoženja v najem. Sem spadajo premičnine in nepremičnine, katerim smo se mi posvetili. Ker pa posamezniki niso najbolj naklonjeni plačevanju davkov, se pojavljajo davčne utaje, ki so predmet obravnave našega diplomskega projekta. Področje nepremičnin je po našem mnenju pomembno gospodarsko področje, ki veliko prinese v državni proračun. Odločili smo se, da ravno zato v diplomskem projektu predstavimo nepravilnosti, ki se dogajajo na tem področju v zvezi s plačevanjem davčnih obveznosti. V diplomskem projektu smo opredelili in na kratko predstavili sistem obdavčitve pri oddajanju nepremičnin, postopek, kako pridemo do davčne osnove, in davčne obveznosti. Zaradi primerjave smo enako naredili za Hrvaško. Predstavili smo sodobne poti oddajanja nepremičnin po spletu, kakšna je obdavčitev in načine davčne optimizacije na tem področju. Potem smo podrobneje predstavili davčne utaje pri oddaji nepremičnin, najprej z definicijo, kaj je davčna utaja, nato pa s primeri, ki se dogajajo v praksi. Na koncu smo predstavili še podatke o višini pobranih davkov ter številu davčnih nepravilnosti na navedenem področju.

Keywords

nepremičnine;oddajanje nepremičnin;dohodek;davki;davčna osnova;davčna utaja;optimizacija;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[I. Kotarščak]
UDC:	336.228.34:332
COBISS:	13139484
Views:	883
Downloads:	125
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax evasion in renting real estate
Secondary abstract:	Taxes are the main income of the country with which it finances its operations. We know several different types of taxes and one of them is also this which is paying from the income of renting the property. By property, we mean movable property and real estate, and we will devote ourselves to it. But because some individuals are not inclined to the fact to pay the taxes, tax evasion are appearing and they are the subject of our diploma project. Real estate area is in our opinion important economic sector, which brings a lot of money in the State budget. That is why we decided to introduce in our diploma project irregularities, which are happening in this area, and are concerning the payment of taxes. In the diploma project, we have identified and briefly introduced the system of taxation in renting real estate, how we get to the tax base and later to the tax liability. We have made the same for Croatia for comparison. We introduced a modern way of renting real estate online, and the ways of tax optimization in this area. Then we have more detail introduced tax evasion in renting real estate, first with the definition of what is tax evasion, and then with the examples which are happening in practice. At the end, we presented the data about the amount of collected taxes and tax irregularities.
Secondary keywords:	tax;income;real estate;tax evasion;tax liability;tax base;tax optimization.;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 28 str.
ID:	10950303