magistrsko delo
Žan Horvat (Author), Bojan Škof (Mentor)

Abstract

Dobiček iz kapitala zakon uvršča v širšo kategorijo dohodkov iz kapitala, ki predstavljajo relativno novost v slovenskem davčnem sistemu. Zakonodajalec je za obdavčitev dohodkov iz kapitala predvidel t. i. cedularni način obdavčitve. Dobiček iz kapitala zakon opredeljuje kot dobiček, dosežen z odsvojitvijo kapitala. Za odsvojitev kapitala se šteje vsaka odsvojitev kapitala ali dela kapitala, kot sta zlasti prodaja ali menjava kapitala. Zakon vsebuje različne določbe, ki v praksi zagotavljajo neobdavčenost določenih transakcij s kapitalom. Kot obliko davčne olajšave je šteti tudi institut odloga ugotavljanja davčne obveznosti. Tehnična narava določb o obdavčitvi kapitala (in v glavnem dohodninskega zakona kot takega) dopušča kaj malo možnosti različne razlage in aplikacije vsebujočih pravil, kar je ključno za zadoščenje načela pravne varnosti.

Keywords

dobiček;kapital;dohodnina;davek;davčna stopnja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [Ž. Horvat]
UDC: 336.22(043.3)
COBISS: 81164803 Link will open in a new window
Views: 287
Downloads: 43
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Other data

Secondary language: English
Secondary title: Taxation of capital gains by ZDoh-2
Secondary abstract: The law classifies capital gains in a wider category of capital income, which are, relatively, a novelty for the Slovene tax system. For the taxation of capital gains, the legislator has prescribed a "cedular" form of taxation. Capital gains are defined as gains achieved by disposal of capital. All forms of disposal of capital counts as disposal of capital, especially the sale or trade of capital. The law features numerous provisions, which in practice provide that certain transactions of capital remain untaxed. The institute delay of establishing a tax obligation serves as a tax benefit. Technical nature of provisions regarding taxation of capital (and in general the tax code as such) allows little room for different interpretation and application of the provisions contained, which is key for satisfying the principle of legal security.
Secondary keywords: gains;capital;income tax;tax;tax rate;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 33 f.
ID: 13294346