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Title:Preoblikovanje samostojnega podjetnika v družbo z omejeno odgovornostjo – pravni, davčni in računovodski vidiki
Authors:Šalamon, Stela (Author)
Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf UN_Salamon_Stela_2020.pdf (490,82 KB)
MD5: E1255426971D888048BD5492FFF3ECF4
 
Language:Slovenian
Work type:Diploma project paper (mb13)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem delu smo najprej spoznali značilnosti poslovanja samostojnega podjetnika in poslovanja družbe z omejeno odgovornostjo. Pred začetkom poslovne poti je pomembno poznavanje lastnosti poslovanja obeh oblik ter poznavanje njunih prednosti in slabosti. Z diplomskim delom se seznanimo s postopkom statusnega preoblikovanja, davčnim in računovodskim vidikom. Na začetku poslovne poti se ljudje večinoma odločijo za ustanovitev s. p.-ja, ker ni začetnih stroškov ustanovitve kot npr. pri d. o. o., kjer je potrebno vplačati minimalni osnovni kapital v višini 7.500 EUR. Samostojni podjetnik skozi leta poslovanja in rasti velikokrat preraste statusno obliko s. p.-ja, saj zaposluje vedno več ljudi, ima vedno večji obseg posla, s tem pa posledično tudi vedno večjo odgovornost. Pri poslovanju podjetnika se pogosto pojavi potreba po preoblikovanju v drugo pravnoorganizacijsko obliko. Največkrat se podjetnik preoblikuje v d. o. o. Država omogoča preoblikovanje iz samostojnega podjetnika v družbo z omejeno odgovornostjo, vendar je potrebno postopek voditi v skladu z zakonom.
Keywords:samostojni podjetnik, družba z omejeno odgovornostjo, obdavčitev, preoblikovanje
Year of publishing:2020
Publisher:[S. Šalamon]
Source:Maribor
UDC:005.5
COBISS_ID:37806339 New window
NUK URN:URN:SI:UM:DK:X8VTHBBW
Views:286
Downloads:54
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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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:13.06.2020

Secondary language

Language:English
Title:Reogranization a solo proprietorship into limited liability company- legal, tax and accounting aspects
Abstract:In the thesis, we will present the characteristics of sole proprietorship and limited liability companies. It is important to know the properties of both business structures and their respective advantages and disadvantages. We will get familiar with the procedure of changing the business structure, tax and accounting aspects. Small businesses mostly begin as sole proprietors, because the starting costs are much lower compared to the limited liability company, where initial capital of 7500 EUR has to be paid. With business growth, more employees and more responsibilities, a sole proprietorship business structure can become inadequate and as such the need arises to change it. It is usually changed into a limited liability company. The state allows for such reorganization, but it has to be done in accordance with local legislation.
Keywords:solo proprietorship, limited liability company, taxes, reogranization


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