Primerjava med obdavčitvijo družbenika v komanditni družbi in obdavčitvijo družbenika v družbi z omejeno odgovornostjo v Sloveniji in na Hrvaškem

diplomsko delo

Anja Hujs (Avtor), Peter Podgorelec (Mentor)

Povzetek

Obdavčitvam se ne moremo izogniti, zato se danes z njimi srečujemo skoraj že na vsakem koraku. Gospodarske družbe niso izjema, kar pomeni, da ima vsak družbenik v družbi tudi davčne obveznosti. V našem primeru smo osredotočeni zgolj na obdavčitev družbenikov v komanditni družbi in družbi z omejeno odgovornostjo, in to predvsem na nastanek davčne obveznosti pri razdelitvi oziroma izplačilu (bilančnega) dobička, ki sta ga družbi ustvarili. Delitev dobička v obeh družbah in primerjanih državah (Sloveniji in Hrvaški) predstavlja osnovno izhodišče za obdavčevanje družbenikov ter je za posamezno primerjano družbo zakonsko določena, prav tako tudi stopnje obdavčitve, ki se upoštevajo ob določeni davčni osnovi. V Sloveniji je bila sporna obdavčitev dobička družbenikov osebnih družb, ker je bil obdavčen že sam pripis dobička kapitalskemu deležu družbenika, še preden je prišlo do dejanskega izplačila. Problematiko je z ukinitvijo spornih določb rešilo Ustavno sodišče Republike Slovenije. Tudi na Hrvaškem zasledimo problematiko glede obdavčitve dobička. V nekaterih obdobjih je bila zakonsko določena, v nekaterih pa obdavčitve dobička, kar se tiče izplačila dividend oziroma udeležbe v dobičku, ni bilo. Ponovno uvajanje zakona o obdavčitvi dividend/udeležbe pri dobičku je pomenilo, da bi se obdavčevale dividende/udeležba pri dobičku za nazaj tudi za leta, ko za obdavčitev ni bilo zakonske podlage, kar je privedlo do neenakosti pri obdavčevanju družbenikov. Ustavno sodišče Republike Hrvaške je na pobudo Hrvatske udruge poslodavaca nejasnosti rešilo z ukinitvijo zakonskih določb, ki so povzročale neenakost obdavčitve, in s tem odpravilo obdavčitev za nazaj. Problem, ki smo ga izpostavili v primerjanih državah, ni bil enak, čeprav se je nanašal na isto področje izplačila dobička (dividend).V Sloveniji je bila sporna obdavčitev pripisa dobička, na Hrvaškem pa uvedba ponovne obdavčitve, ki je nalagala obdavčevanje izplačila dobička za nazaj, torej za obdobja, ko za to ni bilo zakonske podlage. Iz tega izhaja, da je bil problem v obeh državah rešen ustrezno glede na okoliščine in je s tem doprinesel k pravičnejši obdavčitvi dobička družbenikov.

Ključne besede

gospodarske družbe;družba z omejeno odgovornostjo;komanditna družba;družbeniki;obdavčenje;dividende;dobiček;primerjave;Slovenija;Hrvaška;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2015
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[A. Hujs]
UDK:	336.22:658.114.32
COBISS:	12099100
Št. ogledov:	0
Št. prenosov:	1
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Comparison between taxation of the partners in a limited partnership and taxation of the shareholders in a limited liability company in Slovenia and Croatia
Sekundarni povzetek:	Taxation cannot be avoided and thus, nowadays, we are confronted with taxation almost everywhere. Business companies are no exception, which means that every partner in a company has obligations pertaining to taxes , as well. In our case, we have focused simply and solely on imposing taxes to partners in a limited partnership company and in a limited liability company, and thus primarily on beginning of existence of tax liabilities in a case of profit sharing and pay- out of the (financial statement) profit the companies made in the business year. The distribution of the profit in both companies as well as in both countries being compared (Slovenia and Croatia) represents a basic starting-point for the taxation of the shareholders being legally fixed for the company compared herein and the same applies to the taxation rates taken into account or certain tax assessment basis. In Slovenia, the taxation of the shareholders profit in the said companies was controversial, since already affixing the profit itself to the shareholder's initial capital share was taxed already before the actual profit pay-out took place. The problems have been solved by the Constitutional Court of Republic of Slovenia by its revocation of the disputable provisions. In Croatia, the problems related to the taxation of the profit are noticed, as well. In certain periods, it was legally fixed whereas there was no taxation of the profit as regards the pay-out of the dividends and the participation in the profit respectively. A resumed introduction of the law on taxation of dividends/participation in the profit indicaded that the dividends/participation in the profit would be taxed backwards, i.e. also for the years when there was no legal basis for the taxation, and consequently it resulted in inequality of the taxation of shareholders. In Croatia, the Croatian Constitutional Court considered the initiative of the Croatian Assotiation of Employers and consequently the vagueness was solved by the revocation of the legal provisions having been a cause of the taxation inequality whereby the backwards taxation was cancelled. The problem we have exposed in the countries compared was not equal although it referred to the same subject of profit pay-out (dividends). In Slovenia, it was the disputable taxation of the profit affixing while in Croatia it was the controversial introduction of the resumed taxation that imposed taxes to the backwards profit pay-out as for the periods when there was no legal basis therefore. It proceeds therefrom that the problem was solved in each country in the properly according to the circumstances and consequently, this contributed to a more rightful taxation of the shareholders' profit.
Sekundarne ključne besede:	Limited Liability Company;Limited Partnership;Partners;Taxation;Dividends;Assembly;Profit Sharing.;
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	III, 56 str.
ID:	8761102