Primerjava obdavčitve kapitalskih dobičkov fizičnih in pravnih oseb med Slovenijo in Srbijo

diplomsko delo

Zlatko Djuričić (Author), Lidija Hauptman (Mentor)

Abstract

Za državo je pobiranje davkov izrednega pomena, za zavezance pa je le-to povečini neugodno, saj so davčne stopnje visoke. Z institutom davčnih olajšav država poskuša omiliti negativni učinek pobiranja davkov pri zavezancih ter jih vzpodbuditi k prijavi in plačilu davkov. Pomemben vir Slovenskega in Srbskega državnega proračuna je tudi davek od kapitalskih dobičkov fizičnih in pravnih oseb. Pomemben je predvsem z vidika gospodarskega razvoja, saj v današnjem času globalizacije in mednarodne trgovine vedno več subjektov (fizičnih in pravnih oseb) poskuša prodreti na tuje trge z namenom povečanja konkurenčnosti ter zaradi doseganja dobičkov z vlaganji na tuje trge. Zakonodaja s področja davkov ima velik pomen pri odločitvi posameznika ali pravne osebe ali in v katerih državah bo ustvarjal svoj kapital. Osnovni interese vsakega subjekta je zagotovo ustvarjanje čim večjega kapitalskega dobička obremenjenega s čim nižjimi davki. Davčni ureditvi obdavčitve kapitalskih dobičkov v Sloveniji in Srbiji sta si deloma različni, kar povzroča različne davčne obremenitve zavezancev za davek iz dobička ter posledično tudi drugačne finančne učinke, ki jih imata za proračune obeh držav. Za vse države, tudi Slovenijo in Srbijo, je v času recesije ter finančne in gospodarske krize pomembno, da s ciljem gospodarskega razvoja in zmanjševanjem stopnje brezposelnosti ustvarijo ugodno davčno klimo tudi za ustvarjanje kapitalskih dobičkov.

Keywords

davki;obdavčenje;dohodnina;davek od dohodka;davek od dobička;primerjalna analiza;Slovenija;Srbija;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[Z. Djuričić]
UDC:	336.22(497.4:497.11)
COBISS:	12225564
Views:	340
Downloads:	32
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂA ǂcomparison of capital gains taxation of natural and legal persons between Slovenia and Serbia
Secondary abstract:	For the country tax collection is very important but for taxpayers it is mostly unfortunate, because tax rates are high. With the tax relief the state tries to mitigate the negative impact of tax collection and to encourage the taxpayers to report and pay taxes. An important source of Slovenian and Serbian state budget is also the tax of capital gains from natural and legal persons. It is especially important from the view of economic development, because in age of globalization and international trade, more and more subjects (natural and legal persons) are trying to break into foreign markets in order to increase their competitiveness and to achieve gains by investing in foreign markets. Legislation in the field of taxation has an important role in decision-making of individual or legal person whether and in which countries they will create its own capital. A basic interest of each subject is certainly maximizing capital gains loaded with minimal taxes. Tax regime of capital gains taxation in Slovenia and Serbia are the partly different, what leads to differences in the tax burden on taxpayers for tax on capital gains and consequently different financial effects that they have on the budget of both countries. For all countries, including Slovenia and Serbia, is in the time of recession and financial crisis important to create a favorable tax climate to generate capital gains with objectives of economic growth and reducing unemployment.
Secondary keywords:	tax;personal income tax;tax on income of capital gains;capital gains;double taxation;
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	54 str.
ID:	9059154