Znižanje davčne osnove pri davku od dohodkov pravnih oseb iz naslova davčnih olajšav s poudarkom na primeru gospodarske družbe AJM okna-vrata-senčila, d.o.o.

diplomsko delo

Tadej Fijavž (Author), Bojan Škof (Mentor)

Abstract

V diplomskem delu avtor obravnava in predstavlja osnovne značilnosti davka od dohodkov pravnih oseb in davčne olajšave. Gospodarske družbe se v času finančne krize zaradi težkih gospodarskih razmer vse pogosteje srečujejo s težavami v poslovanju. Eden izmed načinov, kako olajšati družbam poslovanje in obstoj na trgu, je lahko tudi optimizacija davčne osnove s pomočjo davčnih olajšav. Davčne olajšave so v diplomskem delu podrobno obravnavane in na praktičnem primeru gospodarske družbe AJM, okna-vrata-senčila, d.o.o. tudi predstavljene. Prav tako je predstavljen vpliv pravnoorganizacijske oblike subjekta na obdavčitev. Ker gospodarske družbe največkrat poslujejo v različnih državah po svetu, se je avtor v diplomskem delu dotaknil tudi problema dvojne obdavčitve. Obravnavano tematiko je avtor želel približati vsem osebam, ki se z obdavčitvijo pravnih oseb srečujejo, predvsem pa je želel davčne zavezance opozoriti na pomen davčnih olajšav v času finančne krize.

Keywords

davčno pravo;obdavčitev;davki;gospodarske družbe;dohodnina;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[T. Fijavž]
UDC:	347.72:336.2(043.2)
COBISS:	4551723
Views:	1659
Downloads:	203
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	REDUCTION OF TAX BASE FOR CORPORATE INCOME TAX DUE TO THE TAX RELIEFS WITH AN EMPHASIS ON THE CASE OF COMPANY AJM OKNA-VRATA-SENČILA., LTD.
Secondary abstract:	In the thesis author discusses about the basic characteristics of corporate income tax and tax reliefs. Commercial companies due to difficult economic situation during the financial crisis increasingly face problems in business. One of the ways to help companies with their business operations and their existence on the market is optimization of the tax base through tax reliefs. Tax reliefs are in the thesis thoroughly discussed and also presented on a practical example of the company AJM, okna-vrata-senčila, Ltd.. In the thesis is also presented the influence of legal form of the entity to taxation. Since most companies doing business in different countries around the world, the author of the thesis also discusses about the problem of double taxation. The author wanted to bring discussed topics to all people who are facing with the issue of corporate taxation, but above all, the author wanted to highlight the importance of tax reliefs to taxpayers in times of financial crisis.
Secondary keywords:	corporate income tax;direct tax;resident;non-resident;tax base;tax rate;tax relief;double taxation;legal form of the entity;the withholding tax;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	[79] f., pril.
ID:	8726346