delo diplomskega projekta
Jasmin Skejić (Author), Peter Podgorelec (Mentor)

Abstract

V današnjem času se vedno več ljudi odloča za ustanovitev lastnega podjetja. Eden izmed razlogov za ustanovitev lastnega podjetja je tudi ta, da posamezniki želijo biti samostojni in neodvisni pri opravljanju dela. Ustanovitev podjetja za določene osebe predstavlja pozitivno izkušnjo in izpolnitev ciljev, za določene osebe pa negativno izkušnjo. Prva in najpomembnejša odločitev posameznika pred ustanovitvijo družbe je, katero pravnoorganizacijsko obliko družbe izbrati. V praksi se posamezniki najpogosteje odločajo za družbo z omejeno odgovornostjo, ki je najštevilčnejša in najbolj razširjena oblika gospodarske družbe v svetu. K razširjenosti te kapitalske družbe prav gotovo prispevajo dejavniki, kot so izključitev osebne odgovornosti družbenikov za obveznosti družbe, relativno nizek ustanovitveni kapital in obsežne davčne olajšave. V diplomskem projektu smo najprej predstavili splošne značilnosti gospodarskih družb, sicer pa smo se osredotočili na družbo z omejeno odgovornostjo. Omejili smo se na ustanovitev in obdavčitev družbe z omejeno odgovornostjo v Sloveniji in na Hrvaškem. Diplomski projekt prikazuje splošne značilnosti d. o. o., stanje v slovenski poslovni praksi in direktno primerjavo ustanovitve in obdavčitve izbrane kapitalske družbe. Družba z omejeno odgovornostjo je priljubljena zaradi fleksibilne organizacijske strukture, saj lahko družbeniki z družbeno pogodbo prilagodijo organiziranost podjetja lastnim interesom. Ustanovitelj je lahko fizična ali pravna oseba in d. o. o. kot pravna oseba odgovarja za svoje obveznosti z vsem svojim premoženjem, ustanovitelji pa za obveznosti družbe odgovarjajo le do višine osnovnega vložka. V diplomskem projektu je neposredno prikazana primerjava ustanovitve družbe z omejeno odgovornostjo v Sloveniji in na Hrvaškem. Med Zakonom o gospodarskih družbah in hrvaškim ekvivalentnim Zakonom o trgovačkim društvima je veliko skladnosti, bistvene razlike pa so opazne pri višini osnovnega kapitala družbe in osnovnega vložka posameznika. Sestava osnovnega kapitala in osnovnih vložkov je enaka, razlike se pojavijo predvsem pri najnižjem potrebnem znesku le teh. Tako z vidika višine osnovnega kapitala kot višine osnovnega vložka lahko sklepamo, da je ustanovitev družbe z omejeno odgovornostjo na Hrvaškem ugodnejša kot v Sloveniji. K temu pripomore predvsem posebnost v Zakonu o trgovačkim društvima, ki predpisuje možnost ustanovitve družbe z omejeno odgovornostjo z desetimi hrvaškimi kunami. Ena izmed razlik je število družbenikov, saj hrvaška zakonodaja ne omejuje njihovega največjega števila. Pravna oseba, ki je rezident Slovenije ali Hrvaške, je obdavčena po načelu svetovnega dohodka, ki ga določa slovenska oz. hrvaška davčna zakonodaja. Davek na dobiček se po predpisani davčni stopnji obračuna od davčne osnove in predstavlja prihodek državnega proračuna. Družba z omejeno odgovornostjo ima v obeh državah tudi pravico do zmanjševanja davčne osnove z davčnimi olajšavami. Med davčnima zakonodajama obeh držav ne prihaja do bistvenih razlik, kar je zaradi članstva obeh držav v Evropski uniji tudi pričakovano. Predpisana davčna stopnja davka na dobiček je za tekoče davčno obdobje v Sloveniji za 1 ali 7 odstotkov višja kot na Hrvaškem, odvisno od ustvarjenih prihodkov d. o. o., ki se na Hrvaškem pojavijo. Obdavčitev družb z omejeno odgovornostjo je torej na Hrvaškem ugodnejša kot v Sloveniji.

Keywords

gospodarske družbe;družba z omejeno odgovornostjo;ustanavljanje;obdavčenje;davek od dohodka;Slovenija;Hrvaška;mednarodne primerjave;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [J. Skejić]
UDC: 347.7:336.22
COBISS: 13164828 Link will open in a new window
Views: 820
Downloads: 165
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Establishment and taxation of a limited liability company - a comparison between Slovenia and Croatia
Secondary abstract: Now days more and more people decide to establish their own company. One of the reasons for the establishment of a private company is the independent and self-sustaining carrying-out of work. The establishment of the company presents for some people a positive experience and for some a negative one. Before the establishment of the company happens, the first and the most important decision of the individual, is which legal arrangement form of the company to choose. The practice shows that individuals usually decide for the form of a limited liability company, which is the most numerus and common form of economical companies in the world. Without doubt, there are factors, which contribute to the dilation of the capital company, such as, the elimination of personal responsibility of partners for company’s obligation, relatively low establishment capital and extensive tax relief. In this thesis, we have first presented the basic characteristics of economical companies, but in particularly we have focused on the form of Limited Liability Company. We have limited our research onto the establishment and taxation of a Limited Liability Company (LLC) in Slovenia and Croatia. This project shows basic characteristics of LLC, the state of it in Slovenian business practice and direct comparison of the establishment and taxation of a selected capital company. LLC form of company is popular because of its flexible organizational structure, namely, with a corporate contract partners can adjust the organization of the company to their own interests. The establisher can be either natural or legal person and LLC as legal person is liable for its own obligations with their own property, on the other hand the establishers are only obligated to the height of basic input. The thesis shows the direct comparison of the LLC establishment in Slovenia and Croatia. Between the Companies Laws of both countries there is a high level of compliance, but basic differences are noticeable within the height of the basic input of the company and basic input of individual partner. The consistence of basic capital and basic inputs is the same; the differences appear at the lowest necessary amount of them. From the point of height of basic capital as from the point of height of basic input, we can conclude that the establishment of LLC in Croatia is more beneficial than in Slovenia. The contribution to this conclusion is in the specialty in Companies Law of Croatia, which requires the possibility of the establishment of LLC with the amount of only 10 HRK. One of the differences is also in the number of partners that can contribute in the establishment; the Act in Croatia namely does not limit the maximum number of partners. Legal person, with the residence in Slovenia or Croatia is taxed according to the principle of the world’s income, defined by the Slovenian or Croatian tax legislation. Income tax is calculated from tax base according to the rate of tax and presents the income of the State budget. In both countries LLC has the right to reduce the tax base with tax reliefs. There is no essential difference in tax legislation between mentioned countries, as expected according to the EU membership of both countries. Required tax rate of income tax in Slovenia is for the current tax period for 1 to 7 percent higher than in Croatia. It also depends of created income of LLC in Croatia. Therefore, the taxation of limited liability companies is in Croatia more favorable than in Slovenia.
Secondary keywords: Limited Liability Company (LLC);legal person;establishment;taxation;income tax;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 40 str.
ID: 10955081