magistrska naloga
Klavdija Dvanajščak (Avtor), Marjan Odar (Mentor)

Povzetek

V magistrski nalogi smo predstavili davčno osnovo davka od dohodka pravnih oseb v Sloveniji, na Hrvaškem in v Srbiji. Opredelili smo zakon, ki davčno osnovo v posamezni državi določa in jo oblikuje. Najprej smo pogledali in opisali posamezne določbe, slovenskega Zakona o davku od dohodkov pravnih oseb, ki se nanašajo na davčno osnovo, oziroma, ki jo oblikujejo. Nato smo opisali in povzeli še posamezne določbe hrvaškega in srbskega zakona, ki določa davčno osnovo davka od dohodka pravnih oseb. Davčno osnovo smo opredelili, tako kot jo opredeljuje zakon, ki določa davčno osnovo v posamezni državi. Pojasnili smo tudi posamezne člene zakonov, ki vplivajo in oblikujejo davčno osnovo. Podali smo tudi mnenja in primere različnih avtorjev. Nenazadnje pa smo posamezne določbe vseh treh zakonov tudi kritično ovrednotili in podali naše mnenje. Najpomembnejši del naloge je torej primerjava vseh treh zakonov med seboj, v delu ki se nanaša na davčno osnovo, in naše podano mnenje o posameznih členih zakona. S tem, ko poznamo posamezne postavke v zakonu, ki vplivajo na davčno osnovo, lažje sprejemamo določene odločitve, kot je na primer v kateri primerjani državi poslovati. Vsak davčni zavezanec se sreča z določanjem davčne osnove, zato mora poznati zakonske določbe o tem kako jo oblikovati. Kaj je dovoljeno in kaj ne. Ločiti je potrebno kako se posamezne postavke pripoznajo in vrednotijo v skladu z računovodskimi standardi in med pripoznanjem teh postavk po davčni zakonodaji. Torej ugotavljamo ali se prihodki izkazujejo vsi med davčnimi prihodki ali so mogoče nekateri izvzeti iz davčne osnove po Zakonu o davku od dohodka pravnih oseb. Prav tako se ugotavlja ali so vsi odhodki ugotovljeni po računovodskih standardih tudi davčno priznani odhodki po Zakonu o davku od dohodkov pravnih oseb. Ali pa niso davčno priznani in se morajo izvzeti iz davčne osnove, s tem pa se davčna osnova poveča. S poznavanjem zakonodaje lahko sprejemamo pravilne odločitve, katerih namen je davčna optimizacija.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [K. Dvanajščak]
UDK: 336.22(043.3)
COBISS: 5244715 Povezava se bo odprla v novem oknu
Št. ogledov: 2474
Št. prenosov: 233
Ocena: 0 (0 glasov)
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Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: DETERMINATION OF TAX BASE FOR INCOME TAX OF LEGAL ENTITIES IN SLOVENIA, CROATIA AND SERBIA
Sekundarni povzetek: This Master´s thesis we presented the tax base of tax on corporate income in Slovenia, Croatia and Serbia. We defined a law that the tax base in each country provides and shape. First, we look at and describe the specific rule of law of the Slovenian Law on Corporate Income Tax relating to the tax base, which they form. Then we describe and summarize the specific provisions of the Croatian and Serbian law which provides for the tax base of tax on corporate income. The tax base we have identified, as defined by law, which determines the tax base in each country. We explained the individual articles and rules of laws that affect and shape on the tax base. We explaned opinions and examples of different authors about the tax base. Finally, we have a specific provision of the three laws also critically evaluated and presented our opinion. The most important part of the Master´s is therefore to compare all three laws among themselves, in part which concerns the tax base. We gave also our opinion about to individual articles of the law. When we know the individual items in the law that affect the tax base, easier is to accept certain decisions, such as in which compared country do the business. Each taxpayer is confronted with determining the tax base, so it should be familiar with the legal provisions on how to create. About what is allowed and what is not allowed. It is necessary to distinguish how different items are recognized and measured in accordance with accounting standards and the recognition of these items under tax legislation. So we find whether revenue is tax considered, or some can be exempted from taxation of corporate income tax. It is also noted that all expenses determined in accordance with accounting standards are also determined as tax recognized expenses. Or they are not tax recognized expenses and should be exempted from the tax base, which increases the tax base. Knowing the laws, we can accept the right decisions aimed at tax optimization.
Sekundarne ključne besede: tax law;master thesis;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 152 f.
ID: 9159146