20.500.12556/DKUM-67189 Prednosti in slabosti samostojnega podjetnika v primerjavi z drugimi gospodarskimi subjekti s poudarkom na aktualnih razmerah v rs The advantages and disadvantages of an entrepreneur in comparison with other economic operators focusing on the current situation in rs Predstavili smo primerjavo položaja samostojnega podjetnika z drugimi gospodarskimi subjekti z davčnega vidika, kjer smo na podlagi zakonodaje ugotavljali, kateri dohodki so obdavčljivi, kako je obdavčen samostojni podjetnik in ostali gospodarski subjekti po novi dohodninski lestvici. Prav tako smo se osredotočili tudi na računovodski vidik, kjer so v ospredju letna poročila, ki se morajo obvezno sestaviti po koncu poslovnega leta. Danes je veliko podjetij, ki poslujejo z izgubo, se ukvarjajo s previsokimi stroški in so prezadolžena. V tem primeru se odločajo za redno prenehanje ali za stečaj in tako smo predstavili, kakšno ravnanje v teh primerih predpisuje zakonodaja. Predstavili smo položaj socialne varnosti samostojnega podjetnika v primeru brezposelnosti, ki je v današnjih časih še posebej aktualen. We presented a comparison of the position of an entrepreneur with other economic operators from a tax perspective, where we determined, based on the legislation, which income is taxable, how the entrepreneur and other economic operators are taxed according to the new income tax scale. We also focused on the accounting aspect, where annual reports are in the forefront, which must be compiled after the end of the business year. Today there are many companies that do business with loss, are deal with over-costing and over-indebted. In this case, they decide on a regular winding-up or for bankruptcy, and so we presented what kind of behavior is prescribed in these cases by law. We presented the position of social security for a entrepreneur in the event of unemployment, which is especially important today. Samostojni podjetnik zakonodaja prekarno delo. Entrepreneur legislation precarious work. true true false [P. Vukadinović] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-08-06 15:46:24 2017-11-03 13:27:49 2022-08-01 13:39:26 2019-07-11 16:11:57 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.72 12854556 URN:SI:UM:DK:IKELUU0W VS_Vukadinovic_Patricija_2017.pdf VS_Vukadinovic_Patricija_2017.pdf 1 F7F3537A5218F14461765E9703C8349D 3e97d0f12bf6a87af9ccfa4da67e5b12edffe2071231b3ddfdcef701a8b76f1e a3c4637d-7c0e-11eb-bb7a-00155d0001ca 20.500.12556/dkum/27038e19-fd1f-498b-9078-44ab879139c8 https://dk.um.si/Dokument.php?lang=slv&id=117151 Ekonomsko-poslovna fakulteta 0 0 0