20.500.12556/DKUM-19072 URADNA IN DEJANSKA OBDAVČITEV DOHODKOV PODJETIJ V SLOVENIJI IN NA HRVAŠKEM OFFICIAL AND EFFECTIVE CORPORATE TAX IN SLOVENIA AND CROATIA Diplomsko delo se navezuje na davek od dobička pravnih oseb v Sloveniji in na Hrvaškem. Njegova problematika je vključena v odločitveni proces v modelnem podjetju, ki se odloča o izbiri lokacije za nov proizvodni obrat. V ta namen najprej opisujem vpliv davka na podjetniško odločanje. Nato analiziram davčne predpise v Sloveniji in na Hrvaškem, ter njihov učinek prikažem na teoretičnem primeru. Za zaključek izračunam še efektivno davčno stopnjo v obeh državah v preteklih obdobjih. Na osnovi vseh ugotovitev predlagam z davčnega vidika ugodnejšo državo za investicijo. Raziskave in analize v diplomskem delu so pokazale, da imata Slovenija in Hrvaška podobno vsebinsko strukturo davčne zakonodaje s področja davka od dobička podjetij. Razlike med državama so velike pri vrstah in obsegu davčnih olajšav. Kljub temu, se je razlika v EDS med državama v zadnjih letih zmanjševala. Ker je struktura davčnih olajšav med državama zelo različna, tudi ni mogoče generalno odgovoriti na vprašanje, katera država je z davčnega vidika bolj privlačna za investitorje. Generalno gledano, je struktura davčnih olajšav v Sloveniji bolj naklonjena manjšim podjetjem, na Hrvaškem pa velikim podjetjem. V primeru modelnega podjetja iz diplomskega dela, lahko kot bolj primerno državo za investicijo v nov proizvodni obrat z davčnega vidika, predlagam Hrvaško. This thesis relates to the corporate tax in Slovenia and Croatia. The same issue is included into the decision-making process in a model company that is deciding on a location for their new production plant. For this purpose, the influence of taxation on the business decision-making is described first, followed by an analysis of tax regulations in Slovenia and in Croatia and by a presentation of their impact on a theoretical case. In conclusion, the effective tax rate in both countries in recent periods is calculated. Based on all these findings, a more appropriate country for an investment, tax wise, is recommended. The research and the analyses in this thesis have shown that Slovenia and Croatia have a similar conceptual structure of tax legislation regarding corporate tax, but the differences between the countries in types and in the extent of tax reliefs are great. Despite that, the difference in the effective tax rate between the two countries has been in decline over the recent years. Due to the differences in the structure of tax reliefs between the two countries, a general answer to which country is more attractive for investors, regarding tax, is not possible. Generally speaking, the structure of tax reliefs in Slovenia is more inclined to smaller businesses, while the tax relief structure in Croatia is favourable for bigger businesses. In the case of the model company, used in this thesis, the more suitable country for an investment in a new production plant would be Croatia. davek dobiček davek od dobička podjetniško odločanje davčne olajšave investiranje efektivna davčna stopnja Slovenija Hrvaška tax income corporate tax business decision-making tax reliefs investments effective tax rate Slovenia Croatia true true false [E. Hočevar] Slovenski jezik Angleški jezik Diplomsko delo 2011-06-18 07:54:44 2011-07-15 12:29:44 2022-04-13 15:04:08 2023-12-25 03:07:45 2011 0 Ljubljana 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10731548 URN:SI:UM:DK:ITWBWOZI VS_Hocevar_Edi_2011.pdf VS_Hocevar_Edi_2011.pdf 1 3E80279521E8D72803CF3BDC9D4D67A7 61b47ef7101a32924099a94a99d4a88734bea456ae1e80ae39085af8e9f9986a 49064ece-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/550d058e-7427-4316-b9ba-2630ebec0d39 https://dk.um.si/Dokument.php?lang=slv&id=22893 Ekonomsko-poslovna fakulteta 0 0 0