diplomski seminar
Tadej Breznik (Author), Borut Bratina (Mentor)

Abstract

Področje obdavčitve nekaterim davčnim zavezancem predstavlja velik izziv. Obdavčitev je lahko za uporabnika, ki ni za to strokovno usposobljen, nerazumljiva in zapletena. V ta namen se pojavljajo razne poenostavitve. Ena izmed teh poenostavitev je pavšalna obdavčitev. Pavšalna obdavčitev davčno obveznost odmerja v obliki pavšalnega zneska ali na podlagi pavšalne davčne osnove, zaradi česar je precej enostavnejša in razumljiva za nestrokovnega uporabnika. Poleg tega je pavšalna obdavčitev lahko tudi cenejša, saj je v večini držav povezana s poenostavljeno administracijo, zaradi česa so tudi stroški le-te manjši. Predmet te naloge je primerjava pavšalne obdavčitve dohodka samostojnih podjetnikov in malih gospodarskih družb ter ureditev in lastnosti, povezane s to obdavčitvijo v državah Evropske unije. V obravnavo so vključene Slovenija, Madžarska, Poljska, Češka republika in Hrvaška. Pavšalna obdavčitev se v opazovanih državah pojavlja kot način administrativne poenostavitve, njena pravna ureditev se med državami razlikuje, vendar med njimi obstaja določena korelacija. Vsaka država ima določene kriterije, ki pogojujejo vstop v ta sistem. Pavšalna obdavčitev ima (tako kot druge vrste obdavčitve) pozitivne in negativne lastnosti. Najvidnejša pozitivna lastnost je vsekakor njena enostavnost. Med negativnimi lastnostmi pa je vredno omeniti vpliv davčnega zavezanca na višino davčne obveznosti, ki je zelo majhen oziroma v nekaterih primerih tega vpliva nima.

Keywords

samostojni podjetnik;gospodarske družbe;obdavčenje;davki;davčni sistemi;dohodek;davek od dohodka;Slovenija;Madžarska;Poljska;Hrvaška;Češka;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Breznik]
UDC: 336.221
COBISS: 11846428 Link will open in a new window
Views: 1081
Downloads: 245
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Other data

Secondary language: English
Secondary title: Lump-sum taxation of sole proprietors and small companies in the selected EU countries
Secondary abstract: Taxation represents a major challenge to some taxpayers. For a user who is not a tax expert, it can be incomprehensible and complicated. For that purpose, there are various simplifications. One of these is the lump-sum taxation. The lump-sum taxation is a form of taxation levied in the form of a lump sum or a lump sum tax base, making it a much simple way of tax burden assessment and more understandable for an everyday user. In addition, the lump-sum taxation is presumably cheaper, because in many countries it is linked with less administrative burden which means less administrative costs. The object of the paper is to compare different systems of the lump-sum taxation of income of sole proprietors and small corporations, its regulations, and properties among the EU countries. In the case are included: Slovenia, Hungary, Poland, Czech Republic, and Croatia. In the observed countries, the lump-sum taxation is a form of administrative simplification. Its legal basis varies from country to country. However, there are some correlations between them. Every country has its own criteria for entering the system. The lump-sum taxation has its pros and cons which other means of taxation have as well. Among the pros that should be pointed out is the simplicity of the system. The taxpayer’s influence on the tax burden, which is very minimal or has no influence at all, is a con that should be pointed out.
Secondary keywords: a tax;the lump-sum taxation;an income;a taxpayer;a sole proprietor;corporation.;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 45 str.
ID: 8729570