20.500.12556/DKUM-71297 Racionalnost izbire pravnoorganizacijske oblike podjema glede na pričakovan dohodek nosilca podjema Choice rationality of the company's legal organizational form according to the company's expected income Poraslo je število novih podjetij, predvsem samostojnih podjetnikov, ki iščejo nove priložnosti. Zelo pomembno je, da novoustanovljena podjetja poslujejo dobro in sprejemajo odločitve, ki jim prinašajo uspešno prihodnost. Ravno zato je danes velikega pomena poznavanja področja obdavčitve in zakonodaje, pomembno pa je tudi, da se zna podjetje prav odločati v svoji obliki podjema. V diplomskem delu opisujem različne vrste podjemov. Tako je moj diplomski projekt sestavljen iz treh glavnih delov. V prvem delu opisujem različne pravnoorganizacijske oblike. Pri tem dajem poudarek na dejstva, ki so pomembna za primerjavo le-teh in pomembne značilnosti posameznih oblik. V drugem delu predstavljam kriterije za primerjavo. Oblike posameznih podjemov predstavljam na osnovi plačila prispevkov, odgovornosti posameznih subjektov, ustanovitvenega kapitala in obveznih evidenc. V tretjem delu predstavim še obdavčitev posameznih pravnorganizacijskih oblik. The number of new businesses, that are looking for new opportunities has increase. It is very important that new companies do business well and take decisions, that bring them a successful future. It is pricisely for this reason that today knowledge of the field of taxation and legislation is of great importance, but it is also important that the copmany can decide correct in its own form of business. In the diploma work i describe various types of subjects. My graduation work consists of three main parts. In the first part I describe variouslegal organizational forms. I give ephasis to facts that are important for comparing them and important charasteristics of individual forms. In the second part I present the criterias for comparison. I represent the forms of individual subjectson the basis of welfare payments, responsabilities of individual subjects, founding capital and obligatory records. In the third part I present the taxation of individual legal organizational forms. pravnoorganizacijske oblike podjem plačilo prispevkov odgovornost osnovni kapital obvezne evidence obdavčitev legal organizational form subject welfare payments responsability founding capital obligatory records taxation true true false [S. Bela] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2018-08-01 20:02:05 2018-10-26 10:59:46 2022-08-01 20:44:02 2019-07-11 18:11:52 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.72 13143324 URN:SI:UM:DK:REQJCKLG UN_Bela_Suzana_2018.pdf UN_Bela_Suzana_2018.pdf 1 3CC79460CDD7697ABF840660B87C9DAB 28a47b4ea95937bbb40e35cd6340660bb29658a0db5ec4e389e9f56b14d7d73c 2b66a67b-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/068d4ecd-586c-4001-b62e-d665c9aeaf61 https://dk.um.si/Dokument.php?lang=slv&id=127239 Ekonomsko-poslovna fakulteta 0 0 0