20.500.12556/DKUM-14840 STATUSNA ORGANIZIRANOST IN OBDAVČEVANJE DRUŠTEV S POUDARKOM NA ŠPORTNIH DRUŠTVIH RANKING STRUCTURE AND TAXATION OF NON-PROFIT ORGANIZATIONS WITH EMPHASIS ON SPORTS CLUBS Društva kot najštevilčnejša oblika prostovoljnega povezovanja ljudi so urejena z Zakonom o društvih, v katerem je določena ustanovitev, organizacija, delovanje in prenehanje društva. Društva temeljijo na prostovoljnem članstvu ter na nepridobitnosti namena. Primarni cilj društev ni pridobivanje dobička, pač pa gre za prostovoljno, samostojno in nepridobitno združenje, čigar člani povežejo svoja znanja in izkušnje za doseganje skupnih ciljev, hkrati pa zadovoljujejo tudi širši interes okolja, v katerem delujejo. Športni klubi so v Sloveniji tradicionalno organizirani kot društva, kljub temu da ni nikakršnih pravnih zadržkov, da bi imeli status kakšne druge pravne osebe. Društva predstavljajo za manjše športne klube tudi najlažji način poslovnega vodenja. Vodenje poslovnih knjig in izdaja letnega poročila se usklajuje s slovenskim računovodskim standardom za društva in invalidske organizacije številka 33. Za optimizacijo delovanja športnega kluba je potrebno poznati samo športno dejavnost in pa zakonodajo na tem področju. Le-to določa Zakon o športu. Pri športnih društvih je potrebno nenehno iskanje potencialnih financerjev, saj je od tega odvisen njihov razvoj. Pomembno je, da si društvo zagotovi čim več virov financiranja, saj je na ta način organizacija manj občutljiva na nihanje sredstev iz določenega vira financiranja. Viri financiranja se delijo na lastne vire sredstev, zasebne prispevke ter javna financiranja. Davčne obveznosti društva določajo Zakon o davku od dohodkov pravnih oseb, Zakon o davku na dodano vrednost, Zakon o dohodnini in Zakon o davčnem postopku. Diplomsko delo vse tri temeljne davke predstavlja, usklajuje in optimira. Prav tako je predstavljena davčna optimizacija v primeru profesionalizacije športnega društva. Society, as the most numerous form of voluntary association of people governed by the Zakon o društvih, in which is defined the creation, organization, operation and desistence of the Society. Societies based on voluntary membership and the non-profit purposes. The primary objective is not creation of profit, but it is a voluntary, independent and non-profit association, whose members connect their knowledge and experience to achieve common goals, same time they meet also targets and wider interest of the environment in which they operate. Sports clubs are in Slovenia traditionally organized as a society, despite the fact that there are no legal obstacles that they couldn’t have status of any other legal entity. The Society organization for the smaller sports clubs is the easiest way of business management. Keeping the accounts and issue annual business reports should be adjusted with the Slovenian Accounting Standard for associations and disability organizations number 33. For optimization of operation in the sports club is only necessary to know the sports business and the law in this area. This is defined in Zakon o športu. In sports clubs is necessary of constantly looking for potential funders, because this depends on their development. It is important that the Society gets as much as possible of the different sources of financing, because this way the organization is less sensitive to oscillation of funds from a long term source of funding. Sources of funding are broken down into its own funds, private contributions and public financing. Tax liabilities of clubs provide Zakon o davku od dohodkov pravnih oseb, Zakon o davku na dodano vrednost, Zakon o dohodnini in Zakon o davčnem postopku. My diploma work all three basic taxes: represents, coordinates and optimize. It is also presented tax optimization in case of professionalization of sports clubs. društvo statusna organiziranost računovodstvo društev financiranje društev davčna obveznost. society equity structure accounting associations funding charities tax liability. true true false [R. Šuran] Slovenski jezik Angleški jezik Diplomsko delo 2010-07-13 21:33:26 2010-09-21 16:40:00 2022-04-12 22:21:55 2023-12-17 03:20:44 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34 10360860 URN:SI:UM:DK:LPUFYIFS UNI_Suran_Robert_2010.pdf UNI_Suran_Robert_2010.pdf 1 32579035170512BDA75F145EBC565713 370e922b0b7ad6a484358535405b3a8cea9d0d498bc5c78e37c15d12e0115789 40596681-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/75a3e4f8-2e3e-441d-bc7d-bd64c3443b25 https://dk.um.si/Dokument.php?lang=slv&id=16045 Ekonomsko-poslovna fakulteta 0 0 0