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Title:Primerjava obdavčitve dobička pri samostojnem podjetniku in družbi z omejeno odgovornostjo
Authors:Uršič, Marja (Author)
Kobal, Aleš (Mentor) More about this mentor... New window
Files:.pdf UN_Ursic_Marja_2018.pdf (937,06 KB)
MD5: 9C8FF1CF15E5CA6DDA2C95288F67CB68
 
Language:Slovenian
Work type:Bachelor thesis/paper (mb11)
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Diplomska naloga primerja obdavčitev dohodka pri družbi z omejeno odgovornostjo in samostojnem podjetniku. Kot dohodek je definiran vsak dobiček, ki ga gospodarski subjekt pridobi z opravljanjem pridobitne dejavnosti. V nalogi sta najprej predstavljena davek od dohodkov pravnih oseb in dohodnina (kot davek na dohodek iz dejavnosti), potem pa so podrobneje obravnavane posamezne vrste dohodkov in odhodkov, ki vplivajo na višino davčne osnove pri obeh davkih. Posebej so obravnavane še davčne olajšave, davčna izguba ter spremembe računovodskih usmeritev in popravki napak.
Keywords:davek od dohodka pravnih oseb, dohodnina, samostojni podjetnik, družba z omejeno odgovornostjo, dohodek, davčna osnova
Year of publishing:2018
Publisher:[M. Uršič]
Source:Maribor
UDC:336.22(043.3)
COBISS_ID:5677099 New window
NUK URN:URN:SI:UM:DK:Q1Q39CF6
Views:681
Downloads:82
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:13.09.2018

Secondary language

Language:English
Title:Comparison of income taxation between sole proprietor and limited company
Abstract:The thesis compares the taxation of income in a limited company and in a sole proprietor. The income is defined as any profit that the business entity acquires by gainful activity. Firstly corporation tax and business tax are presented and then specific types of income and expenditures that influence the tax base are considered. Tax reliefs, tax loss, changes in accounting standards and corrections of errors are considered separately.
Keywords:corporation tax, business tax, sole proprietor, limited company, income, tax base


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