20.500.12556/DKUM-71877 Primerjava obdavčitve d.o.o. v Sloveniji in Angliji Comparison of taxationn of a legal entity Ltd. in Slovenia and England Zaradi hitrega napredka tehnologij, možnosti nadzora nad njimi in posledično lažjega dostopa informacij se je od nastanka interneta število pravnih subjektov uradno povečalo, davčno pravo pa precej posodobilo. Tako v Sloveniji kot Veliki Britaniji se zaradi boljšega nadzora nad pravnimi osebami vse hitreje in v vse večjem obsegu zbirajo podatki. V zasebni sferi predvsem zaradi možnosti primerjave in konkurence med pravnimi osebami, v javni sferi pa z namenom lažjega nadzora nad njimi in izvrševanjem nacionalnih zakonodaj. Obdavčitev pravnih oseb predstavlja enega izmed velikih prihodkov državnega proračuna. Podjetnost je prednostna naloga strategije Evropa 2020 za trajnejšo, pametno in vključujočo rast, ki je državljanom predvsem v korist v poklicnem in ustvarjalnem smislu. Država kot javna oblast si z namenom obdavčenja prizadeva za inovativnost pri odzivanju na hitre spremembe, ki jih povzročata tehnologija in globalizacija. Z diplomskim delom želim pokazati podobnosti slovenske in britanske zakonodaje obdavčitve družbe z omejeno odgovornostjo, hkrati pa osvetliti posamezne razlike med dvema pravnima redoma. Potrditev hipotez bom podkrepila s primerjanjem dveh nacionalnih zakonodaj, in sicer na podlagi proučevanja domače in tuje literature na nivoju primerjanja dejstev in procesov z namenom odkrivanja podobnosti in razlik. Due to the rapid progress in technologies, the ability to control it, and consequently easier access to information, the number of legal entities has officially increased and the tax law has been significantly modernized since the creation of the Internet. The data is being collected more rapidly and in a larger range because of better control over the legal entities in Slovenia as well as in the UK. In the private sphere mainly because of the possibility of comparison and competition between legal entities, and in the public sphere because of easier control over them and the enforcement of national laws. The taxation of legal entities presents one of the largest income of the state budget. Entrepreneurship is a priority task of the Europe 2020 strategy for sustainable, smart and inclusive growth, which has benefits for the citizens in the professional and creative sense. The state, as a public authority, with the purpose of taxation, strives for innovation in responding to rapid changes caused by technology and globalization. In my diploma work I want to show the similarities between the Slovene and British legislation from the taxation of a limited liability company, and at the same time to highlight the individual differences between these two legal orders. The confirmation of my hypotheses will be supported by comparing these two national laws, based on the study of domestic and foreign literature at the level of comparing facts and processes with the aim of discovering similarities and differences. obdavčitev d.o.o. obdavčitev Ltd. davčna stopnja in olajšave davčno pravo taxation d.o.o. taxation ltd. tax rate and relief tax law true true false [A. Meznarič] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2018-09-03 09:28:54 2018-11-26 15:29:02 2022-08-01 21:40:43 2019-07-11 18:57:52 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5676843 URN:SI:UM:DK:DKTARNOD UN_Meznaric_Ana_2018.pdf UN_Meznaric_Ana_2018.pdf 1 CD67197008E6A6F93357F4CA27684F94 dbf5ad5f51445d40e0f0b3bcd14a311efceff4b0c8b777203fdde54b5a27b4c5 603c725d-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a2c12816-9335-43cf-814d-b519c44f25f9 https://dk.um.si/Dokument.php?lang=slv&id=130062 Pravna fakulteta 0 0 0