20.500.12556/DKUM-37580 OPTIMIZACIJA DAVČNE OSNOVE GOSPODARSKIH SUBJEKTOV IN USTREZNA SHEMA DAVČNIH OLAJŠAV CORPORATE TAX BASE OPTIMIZATION AND SUITABLE TAX INCENTIVES SCHEME V magistrski nalogi je obravnavana optimizacija davčne osnove gospodarskih subjektov in struktura davčnih olajšav. Zakon o davku od dohodkov pravih oseb in s tem tudi davčne olajšave so se v zadnjih letih veliko spreminjale. Vsekakor pa so davčne olajšave tema, kateri bi moralo vsako podjetje, ne glede na velikost in področje delovanja, posvečati veliko pozornosti, da bi bilo kar se da uspešno pri planiranju svoje davčne obveznosti oziroma optimiranju le-te. V nalogi je prikazana shema davčnih olajšav v primerjavi s prejšnjo zakonodajo. Za optimizacijo davčne osnove je potrebo izpolnjevanje številnih pogojev, ki so v nalogi podrobno analizirani. Na osnovi konkretnih primerov malih, srednjih in velikih družb so narejeni izračuni, iz katerih je razvidno, kakšne možnosti optimizacije davčne osnove so imeli gospodarski subjekti v skladu s prejšnjo zakonodajo in kakšne možnosti davčne optimizacije imajo po uvedbi ZDDPO-2. S pomočjo podatkov o plačilih za investicije in intenzivnosti vlaganj v raziskave in razvoj je v nalogi prikazan vpliv davčnih olajšav na poslovne odločitve gospodarskih subjektov. Investicijsko olajšavo ima čedalje manj držav, na drugi strani pa je že večina držav, tako v EU kot izven, uvedla olajšavo za raziskave in razvoj in jo vse bolj povečuje. V nalogi je narejen komparativni pregled le-te v izbranih državah, še posebej in bolj podrobno pa so predstavljene davčne olajšave in pogoji za uveljavljanje olajšav v Veliki Britaniji, s primerjavo s slovensko davčno zakonodajo. Naloga vključuje tudi konkreten primer optimizacije davčne osnove in uveljavljanja davčnih olajšav v izbranem podjetju, s pomočjo katerega so se pokazala konkretna vprašanja in dileme, s katerimi se podjetje sooči, ko uveljavlja davčne olajšave in pripravlja obračun davka od dohodkov pravnih oseb. Vse navedeno pa je bila osnova za podane predloge sprememb davčne zakonodaje na področju davčnih olajšav, ki bi morebiti lahko pripomogla k doseganju ciljev po razbremenitvi davčnih zavezancev in povečanju vlaganj v raziskave in razvoj in s tem večji konkurenčnosti slovenskih podjetij. The paper treats a corporate tax base optimization and a structure of tax incentives. Slovenian corporate income tax legislation and tax incentives have been changing a lot recently. Tax incentives are a topic which each company, regardless of its size and business activity, should pay more attention to, so it could be successful in planning its tax obligation or optimization. The paper presents the scheme of tax incentives compared to the previous legislation. There are several conditions that have to be fulfilled to optimize the tax base. These conditions are analyzed in detail in this paper. There are some calculations based on some concrete cases of small, medium and large companies, which show possibilities of optimization that companies had under the previous legislation and the possibilities that companies have in accordance with the current legislation. The influence of the tax incentives on company’s business decisions is presented by using the information about payments for capital investments and intensity of investments in research and development. Less and less countries have got the investment allowance and on the other hand most of countries have implemented tax relief for research and development. In the paper there is a comparative review of mentioned allowance in the selected countries, more in detail for Great Britain, including the comparison with the Slovenian tax legislation. The paper includes also the example of the selected company’s tax base optimization, which presents the practical issues and dilemmas which companies have been facing with, when making allowances claims and preparing tax return. All mentioned above present the basis for proposed changes to the corporate income tax legislation in the field of tax incentives, which could contribute to the achievement of some goals to relieve the corporate tax burden and increase the investments in research and development, what also leads to increased competitiveness of Slovenian companies. davek od dohodkov pravnih oseb davčne spodbude davčne olajšave pogoji za uveljavljanje olajšav efektivna stopnja investicije raziskave in razvoj davčna osnova davčna optimizacija poslovne odločitve podjetij davčni obračun corporate income tax tax incentives tax relief conditions for claiming tax relief effective tax rate investments research and development tax base tax optimization business decisions of companies tax return true true false [J. Švajger] Slovenski jezik Angleški jezik Magistrsko delo 2012-09-04 19:04:48 2012-09-14 10:52:55 2022-04-24 21:57:23 2021-04-17 03:21:59 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 4408363 URN:SI:UM:DK:BBBO5KZX MAG_Svajger_Janja_2012.pdf MAG_Svajger_Janja_2012.pdf 1 E6B66259E91C012F9A92FB63005A269D e219467a2c67d618652601c9b5d8fa3c2fb52be0a9b3eb2d4bf7cf2b4c7b7653 47d0b9c2-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/563f48af-706d-421c-a8a6-678fc21f81c7 https://dk.um.si/Dokument.php?lang=slv&id=49626 Pravna fakulteta 0 0 0