20.500.12556/DKUM-41539 UČINKI PREHODA NA NOVI SISTEM OBDAVČITVE SAMOSTOJNEGA PODJETNIKA V LETU 2013 EFFECTS OF THE TRANSITION TO THE NEW SYSTEM OF TAXATION FOR ENTREPRENEURS IN 2013 Problem na katerega smo se osredotočili je bil sprememba zakonov obdavčitve samostojnih podjetnikov v letu 2013. Samostojni podjetniki so obdavčeni z akontacijo dohodnine iz dejavnosti, pri kateri pa poznamo dva sistema obdavčitve in sicer sistem izračuna davčne osnove po dejanskih prihodkih in odhodkih in sistem izračuna po dejanskih prihodkih in normiranih odhodkih. Spremenili so se pogoji, ki določajo za kateri sistem obdavčitve se lahko odločijo samostojni podjetniki. Podjetniki so se tako znašli pred odločitvijo, kateri sistem je zanje ugodnejši in zato smo raziskovali učinke prehoda samostojnega podjetnika na novi sistem obdavčitve. Opredelili smo samostojnega podjetnika, sisteme obdavčitve, ki jih ima na voljo in spremembe posameznih zakonov v letu 2013. Naredili smo primere izračunov akontacije dohodnine od dohodka iz dejavnosti za dva samostojna podjetnika. Izračune smo primerjali. Ob tem smo dodali ugotovitve, ali je prehod na novi sistem za podjetnika ugoden ali ne, kakšne učinke ima in predlagali rešitve. Samostojni podjetnik, ki se odloči za poenostavljen sistem obdavčitve (po normiranih odhodkih) ne potrebuje vodenja poslovnih knjig. Vendar ni nujno, da je zanj ta sistem ugodnejši tudi zaradi drugih dejavnikov, ki na to vplivajo. Ugotovili smo tudi, da se ugodnost te obdavčitve razlikuje pri vsakem podjetniku. The problem on which we focused is the change in tax laws for entrepreneurs in 2013. Entrepreneurs can be taxed with two types of systems. One is the system that calculates the tax base with actual revenue and actual expenditure and other is the system that is calculated according to actual revenue and normalized expenditure. They changed the conditions that determine which system of taxation may entrepreneurs decide for. Entrepreneurs had to decide which system is more favorable and because of that we investigated the effects for entrepreneurs in the new system of taxation. We have defined an entrepreneur, systems of taxation which they have available and changes in 2013. We made examples of taxation calculations for the two independent entrepreneurs. We compared the calculations. Then we added the facts whether the transition to the new system for the entrepreneurs is favorable or not and the effects of the proposed solutions. Entrepreneurs who decide to simplified taxation system (normalized expenditure) do not need a bookkeeping. But it is not necessary that this system is more favorable because also other factors are affecting. The benefit of this taxation is different for each entrepreneur. Samostojni podjetnik obdavčitev davek dohodnina vodenje poslovnih knjig. Entrepreneur taxation tax personal income tax bookkeeping. true true false [L. Turnšek] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2013-08-29 17:23:15 2013-11-11 14:02:04 2022-05-05 03:07:17 2021-04-25 03:31:36 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11562268 URN:SI:UM:DK:VG7ZQXLR VS_Turnsek_Lucija_2013.pdf VS_Turnsek_Lucija_2013.pdf 1 8D295F7492921E7771F11F76B88448ED 3bca7dcbca8a87a7e279dce7debf71637ae85dce747a1f6bc294332ce7a1ca77 31229060-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=57494 Ekonomsko-poslovna fakulteta 0 0 0