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Title:Davek od dobička iz kapitala nepremičnin in oddajanja premoženja v najem v Sloveniji, Rusiji in Veliki Britaniji
Authors:Težak, Sabina (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UN_Tezak_Sabina_2020.pdf (622,10 KB)
MD5: 5EAE51C0F6778C3618EEBA3D39214A16
 
Language:Slovenian
Work type:Diploma project paper (mb13)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davek od dobička iz kapitala in davek od dohodka iz oddajanja premoženja v najem sta pomembna davka, ki ju upoštevamo pri prometu nepremičnin. Zakonu o dohodnini je pravna podlaga teh zakonov in nam pove kdo so zavezanci za plačilo davka, predmeti obdavčitve in olajšave ter oprostitve plačila davkov. V tem delu diplomskega projekta se osredotočamo na davek od dobička iz kapitala in na davek od dohodka iz oddajanja premoženja v najem v Sloveniji, Rusiji in Veliki Britaniji. Davčni in pravni sistemi se v teh državah razlikujejo, prav tako pa so velike razlike v davčnih stopnjah. V sistemih zasledimo razne olajšave, ki zmanjšujejo davčne stopnje in s tem znižajo samo plačilo davka. Posebnost te diplomske naloge je v tem, da v nobeni državi ni enak davčni sistem in ni enake davčne stopnje. Diplomski projekt tako odgovori na vprašanja posebnostih višine davčnih stopenj in katere olajšave in oprostitve lahko zasledimo v posameznih državah. Izdelali smo primerjalno analizo davka od dobička iz kapitala in davka od dohodka iz oddajanja premoženja v najem med Slovenijo in Rusijo ter med Slovenijo in Veliko Britanijo.
Keywords:davek, dobiček iz kapitala, dohodek iz oddajanja premoženja v najem, davčna stopnja
Year of publishing:2020
Publisher:[S. Težak]
Source:Maribor
UDC:336.22
COBISS_ID:38874371 New window
NUK URN:URN:SI:UM:DK:XLTSPJX1
Views:262
Downloads:59
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:29.07.2020

Secondary language

Language:English
Title:Income tax in capital gains on real estate and renting of property in Slovenia, Russia and UK
Abstract:Capital gains tax and rental income tax are important taxes that are taken into account in real estate transactions. The Personal Income Tax Act is the legal basis of these laws and tells us who is liable to pay tax, the objects of taxation, relief, and tax exemptions. In thesis we focus on capital gains tax and property rental income tax in Slovenia, Russia and the United Kingdom. Tax and legal systems differ in these countries, there are also large differences in tax rates. In the systems, we find various reliefs that reduce tax rates and there by lower the payment of tax. The peculiarity of this diploma thesis is that no country has the same tax system and no tax rate. The thesis answers the questions of the specifics of the amount of tax rates and what reliefs and exemptions can be found in individual countries. We made a comparative analysis of capital gains tax and property rental income tax between Slovenia and Russia and between Slovenia and the United Kingdom.
Keywords:tax, capital gains tax, rental income, tax rate


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