20.500.12556/DKUM-61804 OBDAVČITEV INVALIDSKIH PODJETIJ V SLOVENIJI TAXATION OF DISABILITY COMPANIES IN SLOVENIA Problematika zaposlovanja invalidnih oseb je že od nekdaj zelo pereč problem za državo, zato je v ta namen omogočila ustanovitev invalidskih podjetij, v katerih so invalidi zaposleni in zaščiteni v skladu z zakonodajo. Prvi del diplomskega seminarja je namenjen invalidskim podjetjem, kjer bo opisana vsa pravna podlaga in zakonodaja, ki ureja poslovanje le-teh. Prav tako se bom dotaknila zakonodaje, ki ureja obdavčitev invalidskih podjetij. Velik poudarek bo predvsem v ukrepih, ki jih država zagotavlja za poslovanje ter katere subvencije in davčne olajšave lahko uporabi invalidsko podjetje pri zaposlovanju invalidnih oseb. Drugi del diplomskega seminarja je namenjen primerjavi invalidskega podjetja s podjetjem, ki nima statusa invalidskega podjetja, kjer bo na podlagi konkretnih izračunov prikazano, kako podjetje plačuje davek od dobička ter katere olajšave uporabi s strani države. Tretji del diplomskega seminarja je namenjen primerjalni obdavčitvi invalidskih podjetij v izbranih državah članicah EU s Slovenijo. Podrobno bo opisana primerjava obdavčitve invalidskih podjetij v Avstriji, Madžarski in Poljski. The issue of employment of disabled persons has always been a very serious problem for the country, so they establish disability companies for the disabled, in which people with disabilities are employed and protected in accordance with the law. The first part of the diploma is devoted to disability companies, which will be described all legal basis and the legislation that regulates them. Also, I touched the legislation governing the taxation of companies employing the disabled. Great emphasis will be primarily on measures that the state provides to the companies, and what subsidies and tax relief disabled companies benefit can benefit in employment of persons with disabilities. The second part of the diploma is devoted to compare the disability company with businesses, which does not have the status of disability company. This will be based on concrete calculations how company pays income business tax and which profits and relief can benefits from the state. The third part of the diploma is devoted to comparative tax disability companies in selected EU member states with Slovenia. Details will be described comparison of tax disability companies in Austria. Invalid invalidsko podjetje kvotni sistem spodbude obdavčitev davčne olajšave davek od dohodkov pravnih oseb davek na dodano vrednost Disabled person disability entreprises quota system financial incentives taxation tax relief income business tax value added tax (VAT) true true false [K. Ketiš] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2016-08-17 10:47:17 2016-11-29 15:56:23 2022-06-27 03:07:00 2019-07-11 12:33:37 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12624412 URN:SI:UM:DK:KUINCGYM VS_Ketis_Katja_2016.pdf VS_Ketis_Katja_2016.pdf 1 C1AE35892CC4A6BB239303178A8853E4 a30c733c19ef407110aa5f6a3d36f3c8d22de5dcee6caf7f304492ad24eb344c 69458795-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=103775 Ekonomsko-poslovna fakulteta 0 0 0