20.500.12556/DKUM-65729 Prikrito izplačilo dobička in davčne posledice Concealed profit payouts and tax consequences V diplomski nalogi sem obravnavala prikrita izplačila dobička in davčne posledice, kar je razloženo in prikazano s praktičnimi primeri ter opredeljeno z zakoni. Podrobneje so opisani navidezni pravni posli v davčnih zadevah s praktičnimi primeri, prav tako so v nalogi opredeljene povezane osebe in poslovanje med povezanimi osebami. Predstavljeni so tudi zakoni in načela za določanje transfernih cen ter obdavčitve prikritih izplačil dobička in davčne posledice. V zadnjem delu naloge je podrobno predstavljena analiza sodb Upravnega in Vrhovnega sodišča Republike Slovenije s področja prikritega izplačila dobička in navideznih pravnih poslov. V obravnavanih sodbah gre za nepravilnosti predvsem zaradi neupoštevanja davčnih predpisov in izogibanja davčnim obveznostim. Največ je bilo obravnavanih sodb v Slovenji med povezanimi osebami, pri katerih je šlo za sklepanje navideznih pogodb in drugih pravnih poslov, katerih se nepovezane osebe sploh ne bi lotile. I have researched covert profit payments and tax consequences, which have been explained and showed with practical examples and defined by laws. Apparent legal businesses in tax matters with practical examples have been described in details, as well as connected persons and business between them. Laws and principles for defining transfer prices and taxation of covert profit payoff and tax consequences have also been presented. The last part of the thesis thoroughly presents the analysis of verdicts of Administrative and Supreme Court of the Republic of Slovenia in the area of covert profit payoff and apparent legal businesses. These are mostly irregularities because of non-compliance of tax regulations and avoiding of tax obligations. The most of the researched verdicts in Slovenia have been between connected persons with apparent contracts and other legal businesses that non-connected persons would not even try to perform. Prikrito izplačilo dobička navidezni pravni posli davčni odtegljaj povezane osebe transferne cene analiza sodb. Covert profit payoff apparent legal businesses taxation connected persons transfer prices analysis of verdicts. true true false [L. Zupančič] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-05-16 13:09:24 2017-11-22 12:24:09 2022-07-09 03:10:22 2019-07-11 15:27:52 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12880412 URN:SI:UM:DK:BGKFAHQO UN_Zupancic_Lucija_2017.pdf UN_Zupancic_Lucija_2017.pdf 1 589CA63BADA664C286A99EB3C5D8D7ED a2b1d70fa482652a3e5e7c7ddc7f89f3646d8f5e3ebe6db21d8ca88c414ea7ef 3edc4e06-7c0e-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=112555 Ekonomsko-poslovna fakulteta 0 0 0