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Title:DAVČNO NEVTRALNA OBRAVNAVA MATERIALNEGA STATUSNEGA PREOBLIKOVANJA FIZIČNIH OSEB, KI OPRAVLJAJO DEJAVNOST, V KAPITALSKO DRUŽBO
Authors:Bradač, Nataša (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Odar, Marjan (Co-mentor)
Files:.pdf MAG_Bradac_Natasa_2013.pdf (1,99 MB)
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Izhodišče magistrske naloge je proučitev področja davčno nevtralne obravnave materialnega statusnega preoblikovanja fizičnih oseb, ki opravljajo dejavnost, v kapitalsko družbo. Fizične osebe, ki opravljajo dejavnost in so obravnavane v tej nalogi, so samostojni podjetnik (v nadaljevanju: podjetnik) in odvetnik, zdravnik ter zobozdravnik - zasebnik, kot kapitalska družba pa je obravnavana družba z omejeno odgovornostjo. Temeljna vprašanja v magistrski nalogi so, ali se lahko odvetnik, zdravnik in zobozdravnik, ki svoj poklic opravljajo v okviru organizirane dejavnosti (kot zasebniki), po trenutno veljavni zakonodaji materialno statusno preoblikujejo v kapitalsko družbo (tako imenovano odvetniško oziroma zdravniško družbo z omejeno odgovornostjo) in če, na kakšen način ter ali se jim lahko prizna davčna ugodnost v obliki davčne nevtralnosti. Obstoječa zakonodaja na to ne daje neposrednega odgovora, je pa nedvomno, da se davčna ugodnost v obliki davčne nevtralnosti, če so za to izpolnjeni vsi pogoji, ki jih določa davčna zakonodaja, prizna podjetniku, ki se skladno z določbami Zakona o gospodarskih družbah (ZGD-1) statusno preoblikuje v kapitalsko družbo (družbo z omejeno odgovornostjo). V prvem delu naloge je s statusno – pravnega, davčnega in računovodskega vidika predstavljena posamezna pravnoorganizacijska oblika ter narejena primerjava med njimi. V nadaljevanju je (prav tako) z vseh treh omenjenih vidikov predstavljeno in obravnavano statusno preoblikovanje podjetnika. V delu, ki obravnava davčni vidik preoblikovanja, je med drugim, zaradi deljenih mnenj v praksi, proučena tudi možnost davčno nevtralnega prenosa le dela podjetja podjetnika na kapitalsko družbo. V delu, ki obravnava računovodski vidik, je pozornost namenjena računovodskim vprašanjem, povezanim z: vrednotenjem podjetja podjetnika, podjetnikovim kapitalom, obračunskim dnem statusnega preoblikovanja podjetnika in vodenjem poslovnih knjig od tega dne pa do vpisa preoblikovanja v sodni register, saj obstoječi predpisi nanje ne dajejo neposrednega odgovora. V zadnjem delu naloge je na podlagi sprotnih, sklepnih ugotovitev in zaključkov pri posameznem poglavju odgovorjeno na temeljna vprašanja in na kratko predstavljen še davčni vidik materialnih statusnih preoblikovanj pravnih oseb (tj. združitev in delitev), prenosa premoženja in zamenjave kapitalskih deležev ter narejena primerjava z davčnim vidikom statusnega preoblikovanja podjetnika. Na tej osnovi so pripravljene zaključne ugotovitve in predlogi.
Keywords:podjetnik, odvetnik - zasebnik, zdravnik/zobozdravnik – zasebnik, družba z omejeno odgovornostjo, odvetniška/zdravniška družba z omejeno odgovornostjo, dejavnost, obdavčitev dohodka iz dejavnosti, davek od dohodkov pravnih oseb, izračunavanje in plačevanje davka, poslovne knjige, letna poročila, podjetje, podjetnikov kapital, obračunski dan, statusno preoblikovanje podjetnika, statusno preoblikovanje odvetnika, zdravnika/zobozdravnika v kapitalsko družbo, davčna nevtralnost
Year of publishing:2012
Publisher:[N. Bradač]
Source:[Maribor]
UDC:347.724:336(043.2)
COBISS_ID:4505899 Link is opened in a new window
NUK URN:URN:SI:UM:DK:SYSSQRYV
Views:3110
Downloads:549
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Tax neutral aspect of the law on material status restructurings of a natural person performing business activities into a corporation
Abstract:The aim of this thesis is the study of tax neutral aspect of the law on material status restructurings of a natural person performing business activities into a corporation. Natural persons performing business activities that are dealt with in this thesis are defined as an entrepreneur, a lawyer, a doctor and a dentist – owner. A corporation is referred in this thesis as a limited liability company. The main questions in this thesis are whether a lawyer, a doctor and a dentist that performs its job in the framework of an organized business activity (as an owner) is able to restructure its activity into a corporation (also known as a law or a medical limited liability company) in accordance with the current law on status material restructurings. If this can be done, the question is whether the transaction can be dealt with in a tax neutral manner and by what means this tax benefit can be claimed. Current legislation does not provide a direct answer to these questions however, it is clear that the benefits of tax neutrality can be claimed by the entrepreneur who restructures its business activity into a corporation (limited liability company) in accordance with the Companies Act – ZGD-1, if all the required conditions in the tax legislation are met. Legal forms of business activity from a legal status restructuring, a tax and an accounting aspect is presented in the first part of this thesis. Additionally, a comparison is also drawn between them. Furthermore, the material status restructuring of an entrepreneur is also presented from all three aspects. Due to the different views on the tax aspect of status restructurings in practice the study of the possibility of tax neutral transfer of assets of the part of the business of an entrepreneur on a corporation is provided. In part of the thesis that deals with the accounting aspect of status restructurings special attention was paid to the accounting issues related to: estimation of the value of the business of an entrepreneur, the capital of an entrepreneur, cut-off date of the status restructuring of an entrepreneur and preparation of the accounting documents from that date to the date of the registration of the restructuring in the Court Register. Current legal provisions do not provide direct answers to these questions. In the last part of the thesis the answers to all the crucial questions are provided on the basis of findings and conclusions in every particular chapter. Finally, the tax aspect of the material status restructurings of legal persons (that is mergers and divisions), transfer of assets and exchange of shares is presented and a comparison is drawn with the status restructuring of an entrepreneur. Additionally, final findings and suggestions are presented on this basis.
Keywords:entrepreneur, lawyer – owner, doctor/dentist – owner, limited liability company, law/medical limited liability company, business activity, taxation of income from business activity, corporation tax, calculation and payment of taxes, accounting books, yearly reports, a company, capital of an entrepreneur, cut-off date, status restructuring of an entrepreneur, status restructuring of a lawyer, doctor/dentist into a corporation, tax neutrality


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