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Title:Kapitalska struktura in tanka kapitalizacija : študija primera obvladujočih družb v Sloveniji
Authors:ID Hauptman, Lidija (Author)
ID Tič, Sašo (Author)
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Language:Slovenian
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:Teorija opredeljuje kakovost kapitalske strukture zelo različno. Nanjo vplivajo številni dejavniki. Pri posojilih med povezanimi osebami (kot obliki dolžniškega financiranja) in prihrankih, ki jih dosežemo pri tej obliki financiranja, družbe ustvarijo t. i. davčni ščit, njegovo prekomerno izkoriščanje pa države omejujejo s pravilom tanke kapitalizacije. V prispevku smo analizirali spreminjanje kapitalske strukture na primeru izbranih obvladujočih družb v Sloveniji za obdobje 1997-2012. Raziskava razkriva, da se je delež dolžniškega financiranja po sprejetju pravila tanke kapitalizacije v letu 2004 in kljub njegovemu zaostrovanju povečeval.
Keywords:kapitalizacija, bilance, bilance stanja, financiranje, študije, študije primerov, Slovenija
Publication status:Published
Publication date:01.01.2014
Year of publishing:2014
Number of pages:str. 37-46
Numbering:Letn. 60, št. 1/2
PID:20.500.12556/DKUM-85680 New window
UDC:336.77.067:330.144(497.4)
ISSN on article:0547-3101
COBISS.SI-ID:11732252 New window
DOI:10.7549/ourecon.2014.1-2.04 New window
Publication date in DKUM:06.09.2023
Views:265
Downloads:0
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Categories:Misc.
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Record is a part of a journal

Title:Naše gospodarstvo. revija za aktualna gospodarska vprašanja
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:0547-3101
COBISS.SI-ID:751364 New window

Secondary language

Language:English
Title:Capital structure and thin-capitalization rule : case study of parent companies in Slovenia
Abstract:Theory defines the quality of a capital structure in different ways, and many factors have an impact on it. In the case of loans between the related parties (as a form of debt financing) and the savings that can be achieved using this form of financing, the companies create a so-called tax shield, by which exploitation is restricted by the thin capitalization rules in many countries. In this paper, the changes in the capital structure of selected parent companies in Slovenia for the 1997-2012 period were analyzed. The survey reveals that the proportion of debt financing increased after the adoption of the thin capitalization rules in 2004 and despite its escalation.


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