20.500.12556/DKUM-16060 MOŽNOSTI OPTIMIRANJA DAVČNEGA OBRAČUNA ZAVAROVALNIC V RAZMERAH MEDNARODNIH RAČUNOVODSKIH STANDARDOV OPTIMIZING TAX ACCOUNTS OF INSURANCE COMPANIES IN REGARD TO INTERNATIONAL ACCOUNTING STANDARDS Z letom 2007 so zavarovalnice morale preiti na sistem računovodenja po MSRP. Razlog temu sta vstop Slovenije v EU ter dejstvo, da so zavarovalnice finančne institucije. Zavarovalnice so dolžne sestavljati računovodske izkaze po pravilih MSRP, vendar pri oblikovanju davčnega obračuna pridejo v poštev predvsem tisti dejavniki, ki jih oblikuje država (davčno priznavanje prihodkov in odhodkov, davčna stopnja, izvzem prihodkov…). Zakonske podlage davčnega obračuna zavarovalnic v Sloveniji so: Zakon o davku od dohodkov pravnih oseb, Zakon o zavarovalništvu, Zakon o davčnem postopku. Za optimiranje je potrebna uspešna kombinacija poslovne politike zavarovalnice, ugoden razvoj škodnih dogodkov, predvsem pa ugodni makro pogoji ( davčne olajšave, davčna stopnja). Slednji so predvsem razlog, za vse bolj razširjeno davčno planiranje in lahko pomenijo merilo konkurenčnosti med državami. V okviru MSRP je možnost davčnega optimiranja omejena. Uporaba teh standardov zagotavlja prej podlago za izboljšanje varnosti in solventnosti zavarovalnic, kot pa možnosti za iskanje vrzeli v standardih, za namen zmanjšanja davčne obremenitve. By the year 2007, the insurance system should move to IFRS accounting. There are two reasons: the entry of Slovenia into the EU and the fact that financial institutions are insurance companies. Insurance companies have duties consist of accounts under the rules of IFRS, but in a tax return are eligible primarily those factors established by the government (tax recognition of income and expenditure, tax rate, exemption of income…). Tax return forms the legal basis of insurance in Slovenia: Tax Act corporation, Insurance Law, Law on Tax Procedure. Needed to optimize the successful combination of business insurance policy, a favorable development of loss events, especially favorable macro conditions (tax exemptions, tax rate). The latter are primarily the reason for all tax planning becomes more widespread and may constitute a measure of the competitiveness of countries. The IFRS are limited for tax optimization. Applying these standards provide building blocks previously to improve the safety and solvency of insurance companies, such as options to find gaps in that standards for the purpose of reducing the tax burden. MSRP zavarovalno-tehnične rezervacije davek od dohodkov pravnih oseb zavarovalnice naložbe zavarovalnic odloženi davki davčne olajšave kapital davčni obračun IFRS the technical provisions the tax on corporate insurance investments in insurance deferred taxes tax incentives capital tax return true true false [T. Ristanić] Slovenski jezik Angleški jezik Diplomsko delo 2010-09-29 10:24:40 2010-11-08 12:13:42 2022-04-13 07:50:07 2023-12-20 03:15:11 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10397468 URN:SI:UM:DK:VGSWRNXK UNI_Ristanic_Tatjana_2010.pdf UNI_Ristanic_Tatjana_2010.pdf 1 BB754F559EA42226F1EC9C347AB27AA7 8f14e52d8c0e691ee9e2bf2759c1c0a15921fa8ea80ef417d89b2e78f7645cd0 8e0b45fc-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/81d0cb68-7aaf-4a23-b312-f25881d9e184 https://dk.um.si/Dokument.php?lang=slv&id=18003 Ekonomsko-poslovna fakulteta 0 0 0