20.500.12556/DKUM-57884 ZNAČILNOSTI OBDAVČITVE INVALIDSKIH PODJETIJ V SLOVENIJI PRIMERJALNO S HRVAŠKO IN SRBIJO CHARACTERISTICS OF TAXATION OF SHELTERED COMPANIES IN SLOVENIA COMPARATIVE WITH CROATIA AND SERBIA Invalidi sodijo v eno bolj ranljivih skupin na trgu dela, saj se pri iskanju zaposlitve soočajo s posebej velikimi težavami. Države skušajo vzpodbujati zaposlitev invalidov s pravico do poklicne rehabilitacije, s prilagajanjem delovnih mest ter z kvotnim sistemom. Kvotni sistem, oziroma obveznost zaposlovanja invalidov, je en od načinov zaposlovanja invalidov, posledično se namreč z zaposlitvijo invalida razbremeni tudi socialna blagajna. Cilj je preprečevanje diskriminacije invalidov in zagotavljanje enakih možnosti zaposlovanja, kot jih imajo drugi. Invalidska podjetja so gospodarske družbe posebnega pomena prav zaradi zagotavljanja delovnih mest invalidom, zato jim država pri njihovem poslovanju nudi določene ugodnosti. V diplomskem delu smo najprej spoznali zakonodajo v primerjanih državah, temu pa je sledila primerjava obdavčitve invalidskih podjetij vseh treh držav na podlagi konkretnih izračunov. Slovenska invalidska podjetja pri davku na dodano vrednost nimajo nobenih dodatnih olajšav, ter so obdavčena tako kot vsa ostala podjetja. Pri davku od dohodkov pravnih oseb, invalidska podjetja znižujejo davčno osnovo za zaposlene invalide. Posebnost invalidskih podjetij v Sloveniji je v odstopljenih sredstvih, na podlagi katerih prejemajo invalidska podjetja največ oprostitev. Hrvaška invalidska podjetja (integrativne in zaščitne delavnice) pri obdavčitvi nimajo nobenih olajšav in posebnosti, ter so obdavčena enako kot vse ostala podjetja. V Srbiji so invalidska podjetja sorazmerno z deležem zaposlenih invalidov oproščena plačila davka od dobička ter davka na plače. Primerjava ki je predstavljena v diplomskem delu je pokazala da imajo najboljši položaj pri obdavčitvi invalidska podjetja v Sloveniji, Srbija ne glede na dejstvo da so njihovi davki najnižji takšnih oprostitev kot Slovenija nima. Najbolj so obdavčena invalidska podjetja na Hrvaškem, saj pri obdavčitvi nimajo nikakšnih oprostitev. Podjetja na Hrvaškem pa so obremenjena še z dvema dodatnimi davkoma, ki v Sloveniji in Srbiji nista poznana. Disabled people are part of especially vulnerable workforce group on the employment market, since they have big disadvantages on the employment market. Nations try to encourage their employment with rights for employment rehabilitations, adjustment of their working positions as well as with implementation of quota systems. System of quota or obligation for employment is one of the possible ways to employ a person with disabilities that has also positive consequences, which result in relievment of social prosperity. The common goal is stopping discriminatory behaviour on the employment market and ˝ensurring equvivalent rights for disabled person’s employment˝. Companies that employ disabled people are normal companies on the market, but have a special meaning for society, therefore countries offer them privileges. In this thesis, we first learn about legislation in the compared countries that is followed by comparison of national tax systems for companies that employ disabled people. All comparisments are presented also with specific calculations. Slovenian companies that employ disabled people have no benefits when calculating value added taxes, if compared to other type of companies on the market. Difference is shown only at calculation of personal income for the employed disable persons, since companies can reduce taxation of bruto income especially for them. Difference for these companies in Slovenia is also in the amount of received maximum invalidity exemption. Same types of companies in Croatia are called both integrative and sheltered workshops but have no special benefits, meaning that they are taxed the same way as all other companies on the market. As a result of comparison of differences in taxation between Slovenian, Croatian and Serbian countries, we are able to say that Slovenia has best advantages and taxation policy for companies that employ disabled people. Shown cases reveal that even though Serbia has lower taxes, they still pay more that our employers of persons with disabilities. Taxes are highest in Croatia, since as already explained, they don´t have any benefits in taxation, as well as they are forced to pay additional two taxes, that other two countries don’t have. kvotni sistem invalidska podjetja vzpodbude za zaposlovanje invalidov davek od dohodka pravnih oseb obdavčitev plač quata system sheltered companys encouragements for employing disabled persons corporation tax taxsation of salaries true true false [V. Pišek] Slovenski jezik Angleški jezik Diplomsko delo 2016-03-24 17:19:45 2016-06-23 13:14:39 2022-06-15 03:09:26 2019-07-11 10:21:28 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.72 12352540 URN:SI:UM:DK:GDVTQMAT UN_Pisek_Vesna_2016.pdf UN_Pisek_Vesna_2016.pdf 1 E6EB301B6E034C57C637FF99546EBE1F 29aa1a2e68beccf9b767f58e06a7a5c0a42389bd7851ca1c01cb21897bc77621 a6efdb8c-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=93754 Ekonomsko-poslovna fakulteta 0 0 0