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Title:VPLIV IZBIRE PRAVNOORGANIZACIJSKE OBLIKE NA OBDAVČITEV ODVETNIKA
Authors:Miložič, Nejc (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Milozic_Nejc_2016.pdf (794,98 KB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Odvetništvo je kot del pravosodja samostojen poklic. Skladno z zakonom o odvetništvu lahko odvetnik opravlja dejavnost v različnih pravnoorganizacijskih oblikah. V magistrski nalogi sem predstavil pravnoorganizacijske oblike v katerih se lahko izvaja odvetniška dejavnost, hkrati pa sem se osredotočil predvsem na davčni vidik opravljanja odvetniške dejavnosti v posamezni pravnoorganizacijski obliki. Nadalje sem opisal zakonske novosti, ki so iz davčnega vidika aktualne za opravljanje odvetniške dejavnosti. Želja vsakega podjetnika in tudi odvetnika je v maksimiranju zaslužka, zato sem skozi izračune in primerjavo želel najti pravnoorganizacijsko obliko, ki je za odvetnika najugodnejša. Ugodnost izbire pravnoorganizacijske oblike je podvržena večim dejavnikom, zato je določena oblika za odvetnika enkrat ugodnejša, drugič pa manj ugodna.
Keywords:odvetnik, davek, dohodnina, pravnoorganizacijska oblika, prihodki, odhodki, davčna osnova, zavezanec
Year of publishing:2016
Publisher:[N. Miložič]
Source:Maribor
UDC:336.22(043.3)
COBISS_ID:5320235 Link is opened in a new window
Views:482
Downloads:110
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Categories:PF
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Secondary language

Language:English
Title:INFLUENCE OF ORGANIZATIONAL FORMS TO TAXATION IN ADVOCACY
Abstract:Advocacy is a part of the judiciary system as an independent profession. In accordance with the Law on Lawyers, a lawyer can perform activities in different organizational forms. In my master thesis I firstly presented the organizational forms in which lawyers may perform their activities and secondly, I mainly averted focus on the tax aspects of practicing law in a particular form. Furthermore, I described the legal novelties which are interesting from the tax aspects of practicing law. The desire of every manager, self - employed person and even lawyer lies in maximizing their earnings through calculations, therefore I wanted to identify and compare the legal form which is most advantageous to a lawyer. The benefit of the choice of legal form is subject to several factors, thus a single form may seem more favorable for a lawyer while on the other hand it may in fact be less favorable due to other factors.
Keywords:lawyer, tax, legal form, income, expenses


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