delo diplomskega projekta
Špela Cimerman (Author), Peter Podgorelec (Mentor)

Abstract

V Sloveniji se čedalje več ljudi odloča za samostojno poslovno pot. Ena izmed bolj pogostih odločitev je odprtje družbe z omejeno odgovornostjo. Človek lahko družbo ustanovi sam ali skupaj z drugimi. Marsikdo se pa pri tem ne zaveda, da odprtje družbe z omejeno odgovornostjo za seboj potegne veliko poznavanja zakonov in pravil, da družba lahko pravilno in nemoteno deluje ter je na svoji poslovni poti uspešna, raste in se razvija. Eden izmed glavnih ciljev vsake družbe je dobiček. Dobiček družba lahko dobi z dobrim poslovanjem. Med glavne finančne vire tako prištevamo povečanje osnovnega kapitala s stvarnimi vložki, ki so ključnega pomena za družbo z omejeno odgovornostjo. V diplomskem delu smo se osredotočili predvsem na opredelitev družbe z omejeno odgovornostjo, opredelitve povečanja osnovnega kapitala s stvarnimi vložki v družbi z omejeno odgovornostjo, preučili smo vzroke, zakaj se družba odloči za povečanje svojega osnovnega kapitala ter kako izgledata pravni in davčni vidik povečanja osnovnega kapitala s stvarnimi vložki v d. o. o. Prikazali smo tudi praktičen primer podjetja, ki se je odločilo povečati svoj osnovni kapital na enega od načinov izročitve stvarnih vložkov v družbo in kakšne posledice je to družbi prineslo. Ugotovili smo tudi, da se družba za povečanje osnovnega kapitala odloči predvsem zaradi nove poslovne priložnosti na trgih, večje moči in rasti podjetja. Pri tem lahko nastanejo tako pozitivne kot negativne posledice, če si družbeniki ne pogledajo dovolj natančno zakonov, ki se nanašajo na družbo. Pomembna ugotovitev je bila tudi, da se v postopku povečanja osnovnega kapitala s stvarnimi vložki v nekaterih primerih ustvarja davčna obveznost za vlagatelja, v drugih pa ne. Družba z omejeno odgovornostjo je najbolj pogosta oblika družbe v Sloveniji.

Keywords

osnovni kapital;dokapitalizacija;družba z omejeno odgovornostjo;davki;zakonodaja;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: Š. Cimerman
UDC: 658.14
COBISS: 83889667 Link will open in a new window
Views: 424
Downloads: 91
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Other data

Secondary language: English
Secondary title: Capital increase with in-kind contributions to a limited liability company legal and tax aspect
Secondary abstract: In Slovenia, more and more people are deciding to start an independent business path. One of the most frequent decisions they make is opening a private limited company. A person can establish a company either on their own or together with others. Many people are not aware of the fact, that opening a private limited company, means needing to have a lot of knowledge about the laws and rules in order for the company to work in the right direction undisturbed, so it can be successful, grow and develop. One of the main goals of each company is profit. A company can get profit with a good business performance. The main financial sources include increasing the nominal capital with in-kind contributions, which are crucial for a private limited company. In my diploma, we mainly focused on the definition of a private limited company, and on defining increasing of the nominal capital with in-kind contributions in a private limited company. We studied the causes of why the company decides for increasing their nominal capital, and how the legal and tax aspects look like in case of increasing the nominal capital with in-kind contributions in a d. o. o. We also presented a practical example of a firm that decided to increase their nominal capital in one of the possible ways for extradition of in-kind contributions into the company and what consequences that brought to the company. We found out, that a company decides for increasing the nominal capital mainly, because of new business possibilities on work markets, more power and growth of the company. By this there can be positive as also negative consequences, if shareholders do not look exact enough into the laws, which apply to the company. An important finding was also that in the procedure of increasing the nominal capital with in-kind contributions, in some cases, a tax duty is being formed for the investor, but in others not. A private limited company is the most common form of a company in Slovenia.
Secondary keywords: Capital increase;injection of equity capital;private limited company;whit in-kind contributions;act of business company;taxes.;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 41 str.
ID: 13297744