delo diplomskega projekta
Larisa Čerpnjak (Author), Lidija Hauptman (Mentor)

Abstract

Študentje v obravnavanih državah predstavljajo precejšen delež prebivalstva. V času študija pa se vključujejo v različne študentske organizacije oziroma klube. Ti se prilagajajo specifičnim potrebam in pogojem lokalnega okolja. Vse pa povezuje skupen namen – združevanje študentov, olajševanje študija in vzpostavljanje obštudijskih programov za preživljanje prostega časa. Študentske organizacije so opredeljene kot društva. Uvrščajo pa se med neprofitne organizacije, katerih namen je zadovoljevanje določenih družbenih potreb. Članstva temeljijo na prostovoljni bazi. V društvih se pojavlja opravljanje pridobitnih in nepridobitnih dejavnosti. Tista, ki opravljajo tudi pridobitno dejavnost, morajo zanjo voditi in izkazovati podatke o finančnem in materialnem poslovanju ločeno. Davčna in računovodska zakonodaja je vedno bolj zaostrena, zato se društva pogosto soočajo s težavami pri pripravi dvčnih obračunov. V diplomskem projektu najprej predstavimo značilnosti neprofitnih organizacij. Nadalje predstavimo zakonodajo za potrebe poročanja društev v Republiki Sloveniji, Republiki Avstriji in Republiki Hrvaški, nadaljujemo pa z letnimi poročili in davčnimi obračuni društev v posameznih državah. Predstavimo pravne podlage za sestavo poročil, vsebino le teh, sheme davčnega obračuna in na koncu prikažemo primer obdavčitve.

Keywords

neprofitne organizacije;društva;študentske organizacije;obdavčenje;zakonodaja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [L. Čerpnjak]
UDC: 336.22:378-057.875
COBISS: 13510684 Link will open in a new window
Views: 489
Downloads: 49
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Other data

Secondary language: English
Secondary title: Tax treatment of student organizations in Slovenia, Austria and Croatia
Secondary abstract: The students in countries that we dealt with in our research represent a big part of the whole population. During their study process, they are involved in different study organizations or clubs. These adapt to specific needs and conditions of a local environment. Nevertheless, they have a common goal - to connect the students, make their study process easier and to establish extracurricular programs for students, where they can spend their free time. Student organizations are defined as associations, but they are officially non-profit organizations and their goal is to satisfy specific needs in a certain society. Memberships are voluntary and there's a possibility of carrying out a profit or non-profit activity. The ones that carry out a profit activity have to monitor and disclose information about their financial and material activities separately. Tax and revision laws are getting more and more strict, that is why associations oftenly deal with issues related to preparation of tax returns.
Secondary keywords: student organization;association;taxation of associations;non-profit organization;legislation.;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 38 str.
ID: 11198570