20.500.12556/DKUM-16551 DAVČNI VIDIK PRIDOBITNE IN NEPRIDOBITNE DEJAVNOSTI V DOMOVIH UPOKOJENCEV IN PRIMERJAVA S HRVAŠKO TAXS ASPECTS OF PROFIT AND NON-PROFIT ACTIVITIES IN RETIREMENT HOMES AND COMPARISON TO CROATIA V diplomski nalogi smo se osredotočili na davčno ureditev v javnih zavodih — domov upokojencev v Sloveniji in na Hrvaškem. Na začetku naloge smo predstavili javne zavode v Sloveniji, ki so namenjeni predvsem opravljanju javnih služb. Glede na to, da lahko vsak zavod opravlja tudi gospodarsko dejavnost, če je ta namenjena opravljanju dejavnosti, za katero je zavod ustanovljen, lahko pridobivajo sredstva za delo tudi s prodajo blaga in storitev na trgu. Pridobivanje sredstev s prodajo blaga in storitev je tržna dejavnost, ki se obdavči, zato javni domovi upokojencev v Sloveniji razdelijo dejavnost na pridobitno in nepridobitno dejavnost. V drugem delu diplomske naloge smo opredelili javne domove na Hrvaškem na primeru doma Sveta Ana, ki imajo enaki pomen kot v Sloveniji. Javni domovi na Hrvaškem so v celoti socialno naravnani, pomeni, da je celotna dejavnost nepridobitna dejavnost, zato ne delijo dejavnosti na javno in tržno dejavnost. V 8. poglavju smo prikazali primerjavo davčnega obračuna javnih domov v Sloveniji in Izkaza prihodkov in odhodkov, prejemkov in izdatkov, ki ga izpolnijo na Hrvaškem. This study was focused on the tax regulation in public institutions – homes of pensioners in Slovenia and Croatia. At the beginning of the task we presented the public institutions in Slovenia, which are meant mainly for usage of public services. Because every public institution can raise funds by work, sale goods and services on the market, if it performs work for which the institution was established. Obtaining funds by selling goods and services is a market activity which is taxed, that is why public institutions in Slovenia divide their activities in profitable and non-profitable. In second part of my diploma work we defined public homes in Croatia through the case of Home Saint Anne. We found out that they have the same meaning as in Slovenia. Public homes in Croatia are completely social orientated, which means that their whole activity is non-profitable. That is why they do not divide activities on public or market activities. In chapter 8 we have demonstrated correlation of tax basis of public homes in Slovenia and Certificate of incomes-outcomes which is filled in Croatia. javni zavodi domovi upokojencev v Sloveniji in na Hrvaškem pridobitna dejavnost nepridobitna dejavnost davek davčni obračun izkaz public institutions retirement homes in Slovenia and in Croatia profitable activity non-profitable activity tax tax return statement. true true false [D. Berlič] Slovenski jezik Angleški jezik Diplomsko delo 2010-10-29 08:58:38 2011-01-28 16:16:37 2022-04-13 08:15:40 2023-12-21 03:08:17 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10552604 URN:SI:UM:DK:YSUV89S4 UNI_Berlic_Danijela_2010.pdf UNI_Berlic_Danijela_2010.pdf 1 8289BB280A5076705A5A740D3C608328 af95af70abbb0a1221c9512b333baccb4b1edce82d30ade01d57cc574cab25fe ac612fc7-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/08fefd99-9bea-435e-9803-da91f2d4faa7 https://dk.um.si/Dokument.php?lang=slv&id=18918 Ekonomsko-poslovna fakulteta 0 0 0