Davek od dobička iz kapitala nepremičnin in oddajanja premoženja v najem v Sloveniji, Rusiji in Veliki Britaniji

delo diplomskega projekta

Sabina Težak (Author), Lidija Hauptman (Mentor)

Abstract

Davek od dobička iz kapitala in davek od dohodka iz oddajanja premoženja v najem sta pomembna davka, ki ju upoštevamo pri prometu nepremičnin. Zakonu o dohodnini je pravna podlaga teh zakonov in nam pove kdo so zavezanci za plačilo davka, predmeti obdavčitve in olajšave ter oprostitve plačila davkov. V tem delu diplomskega projekta se osredotočamo na davek od dobička iz kapitala in na davek od dohodka iz oddajanja premoženja v najem v Sloveniji, Rusiji in Veliki Britaniji. Davčni in pravni sistemi se v teh državah razlikujejo, prav tako pa so velike razlike v davčnih stopnjah. V sistemih zasledimo razne olajšave, ki zmanjšujejo davčne stopnje in s tem znižajo samo plačilo davka. Posebnost te diplomske naloge je v tem, da v nobeni državi ni enak davčni sistem in ni enake davčne stopnje. Diplomski projekt tako odgovori na vprašanja posebnostih višine davčnih stopenj in katere olajšave in oprostitve lahko zasledimo v posameznih državah. Izdelali smo primerjalno analizo davka od dobička iz kapitala in davka od dohodka iz oddajanja premoženja v najem med Slovenijo in Rusijo ter med Slovenijo in Veliko Britanijo.

Keywords

obdavčenje;davek od dobička;davčne stopnje;nepremičnine;najemnine;premoženje;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Težak]
UDC:	336.226.12
COBISS:	38874371
Views:	510
Downloads:	101
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Income tax in capital gains on real estate and renting of property in Slovenia, Russia and UK
Secondary abstract:	Capital gains tax and rental income tax are important taxes that are taken into account in real estate transactions. The Personal Income Tax Act is the legal basis of these laws and tells us who is liable to pay tax, the objects of taxation, relief, and tax exemptions. In thesis we focus on capital gains tax and property rental income tax in Slovenia, Russia and the United Kingdom. Tax and legal systems differ in these countries, there are also large differences in tax rates. In the systems, we find various reliefs that reduce tax rates and there by lower the payment of tax. The peculiarity of this diploma thesis is that no country has the same tax system and no tax rate. The thesis answers the questions of the specifics of the amount of tax rates and what reliefs and exemptions can be found in individual countries. We made a comparative analysis of capital gains tax and property rental income tax between Slovenia and Russia and between Slovenia and the United Kingdom.
Secondary keywords:	tax;capital gains tax;rental income;tax rate;
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	41 str.
ID:	11923580