diplomsko delo
Anja Hernet (Author), Lidija Hauptman (Mentor)

Abstract

Najpogostejši pravno - organizacijski obliki v Sloveniji in Nemčiji sta samostojni podjetnik in družba z omejeno odgovornostjo. Statusno preoblikovanje družb ureja ZGD - 1. Po zakonu poznamo formalna in materialna statusna preoblikovanja. Posebno vrsto pa predstavlja preoblikovanje samostojnih podjetnikov, izčlenitev z ustanovitvijo nove družbe in izčlenitev s prevzemom. Razlogi za preoblikovanje so različni, eden izmed najpomembnejših pa je zmanjšanje davčne obremenitve. Pri preoblikovanjih je moč videti povezanost davčnega in računovodskega vidika. Slovenski in nemški pravni sistem sta si dokaj podobna. Z vidika stroškov je nemški sistem cenejši od slovenskega.

Keywords

samostojni podjetniki;gospodarsko pravo;gospodarske družbe;statusno preoblikovanje;davki;računovodski izkazi;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [A. Hernet]
UDC: 347.7:336.22
COBISS: 11669788 Link will open in a new window
Views: 1412
Downloads: 267
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Other data

Secondary language: English
Secondary title: Taxand accounting implications of material status transformations
Secondary abstract: The most common legal - organizational form in Slovenia and Germany are entrepreneur and limited liability company. Status transformation of companies covers Act of companies law. This transformation requires knowledge of certain acts and law. According to the law status transformation is transformation of property entrepreneur. We know the carve - out of a new company and the carve - out of the takeover. Reasons for the transformation can be different. On of the most important is the reduction of the tax burden. For transformations can see links tax and accounting perspective. Slovenian and German legal systems are similar. In terms of costs, the German system is cheaper that the Slovenian.
Secondary keywords: transformation of an entrepreneur;the material transformation of legal status - organizational forms;tax aspects;the financial aspects;the German legal system;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 48 str.
ID: 8727011