Razlike med ugotavljanjem poslovnega izida za potrebe letnega računovodskega poročanja in za potrebe davčnega obračuna

delo diplomskega projekta

Andrea Tot (Author), Robert Horvat (Mentor)

Abstract

Diplomska naloga prikazuje razlike med poslovnim izidom in davčnim obračunom. Osnova slednjega so prihodki in odhodki, ugotovljeni v skladu s Slovenskimi računovodskimi standardi in prikazani v izkazu poslovnega izida, ki je nato tudi sestavni del letnega poročila in ga zatem prilagodimo predpisom Zakona o davku od dohodkov pravnih oseb. V diplomski nalogi so podrobno opisani tudi poslovni izid ter vrste prihodkov in odhodkov, predstavljen pa je tudi davči obračun. Cilj podjetij je čim večji dobiček, ki ga nato lahko porabijo za svojo rast in razvoj, zato ta posledično stremijo k optimiranju davčne obveznosti. Delo diplomske naloge je namenjeno vsem, ki bi se radi v prvi vrsti seznanili s poslovnim izidom in njegovimi sestavinami ter davčnim obračunom, in pa vsem, ki bi radi spoznali razlike med njima.

Keywords

računovodsko poročanje;poslovni izidi;dačni obračun;davek od dohodka;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[A. Tot]
UDC:	657.37
COBISS:	36670211
Views:	403
Downloads:	79
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Differences between income reckoning for the purpose of annual financial reporting and for the purpose of taxation
Secondary abstract:	The diploma thesis shows the differences between the profit and loss account and the tax return. The basis of the tax return is the profit and loss account, which is presented in the annual report and is then adjusted to the regulations of the Corporate Income Tax Act. The diploma thesis also describes in detail the profit or loss, types of income and expenses, and also presents the tax return. The goal of every company is to maximize profits, which can then be used for the growth and development of the company, so companies consequently strive to optimize the tax liability. The work of the diploma thesis is intended for all those who would like to get acquainted primarily with the profit and loss account and its components and the tax return, and for all those who would like to know the differences between them.
Secondary keywords:	profit or loss;tax result;corporate income tax;
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	51 str.
ID:	11991734