20.500.12556/DKUM-83767 Primerjalna analiza med navadnim, normiranim in popoldanskim samostojnim podjetnikom Comparative analysis between regular, standard and afternoon self-employed Posamezniki se na začetku lastne poslovne poti srečajo s številnimi pravnoorganizacijskimi oblikami podjetij. Mnogi izmed njih se zaradi priljubljenosti, enostavnega, cenovno ugodnega in hitrega postopka ustanovitve ter drugih lastnosti odločijo prav za pravnoorganizacijsko obliko samostojni podjetnik. Gre za fizično osebo, ki na trgu opravlja pridobitno dejavnost, za njegovo ustanovitev pa podjetnik ne potrebuje začetnega kapitala. V Sloveniji je institucionalni okvir delovanja samostojnega podjetnika določen z Zakonom o gospodarskih družbah, v katerem pa se ne uporablja več izraz samostojni podjetnik, ampak zgolj podjetnik. Novoustanovljeni samostojni podjetnik ima po ustanovitvi obveznost, da v roku osmih dneh od vpisa v Poslovni register Slovenije, obvesti Finančno upravo Republike Slovenije o izbranem načinu vodenja poslovnih knjig. Izbira lahko med vodenjem poslovnih knjig z upoštevanjem dejanskih stroškov in vodenjem poslovnih knjig z upoštevanjem normiranih odhodkov. V primeru, da samostojni podjetnik vodi poslovne knjige, v njih pa zraven prihodkov izkazuje tudi odhodke v dejansko nastali višini govorimo o navadnem samostojnem podjetniku, kadar pa podjetnik pri ugotavljanju davčne osnove uveljavlja le normirano priznane odhodke pa govorimo o normiranem samostojnem podjetniku. Zraven teh dveh oblik pa v Sloveniji poznamo tudi popoldanskega samostojnega podjetnika. Gre za eno izmed posebnih vrst oziroma tipov samostojnega podjetnika, ki registrirano dejavnost opravlja kot postranski poklic. Tovrstna oblika je primerna zlasti za tiste, ki so že zaposleni za polni delovni pri drugemu delodajalcu, hkrati pa bi želeli zraven svoje redne zaposlitve opravljati še dopolnilno dejavnost v manjšem obsegu. Kljub veliki razširjenosti vseh predstavljenih oblik samostojnega podjetnika, pa še zmeraj mnogi ne poznajo vseh razlik, koristi in obveznosti, ki jim jih prinaša posamezna oblika. V magistrskem delu smo s pomočjo zakonodaje, pravilnikov ter druge literature opredelili in opisali posamezno obliko samostojnega podjetnika, postopek ustanovitve, obdavčitev, prispevke, ki jih mora plačevati podjetnik pri posamezni obliki ter računovodske izkaze in davčne evidence, ki jih mora pripravljati. Za vsako predstavljeno obliko smo predstavili tudi prednosti in slabosti, v ločenem poglavju pa smo primerjali vse tri oblike hkrati. V magistrskem delu smo pozornost namenili tudi primerjavi stroškov osnovnih računovodskih storitev med navadnim, normiranim in popoldanskim samostojnim podjetnikom. Primerjavo smo izvedli na osnovi izdanih računov računovodskega servisa Pro Fin d. o. o.. S pomočjo domače in tuje literature smo primerjali postopek ustanovitve samostojnega podjetnika, obdavčitev in zakonodajo s področja dohodnine v Sloveniji in Nemčiji. At the beginning of their business career, individuals face a number of legal forms of business organisation. Many of them choose private entrepreneurship due to its popularity, simplicity, low cost, and quick set-up process, among other features. Private entrepreneur is a natural person, who carries out a gainful activity on the market, but does not require any initial capital. In Slovenia, the institutional framework for the operation of private entrepreneurship is laid down in the Companies Act, in which the term 'private entrepreneur' is no longer used, but only the term 'entrepreneur'. A newly established entrepreneur is obliged to notify the Financial Administration of the Republic of Slovenia of the chosen method of bookkeeping within eight days from the date of registration in the Business Register of Slovenia. He can choose between bookkeeping on the basis of actual costs and bookkeeping on the basis of normalised expenditure. If the entrepreneur keeps books of account, and, in addition to income, also records expenses in their actual amount, he or she is a regular private entrepreneur. If the entrepreneur claims only normalised expenses in determining the tax base, he or she is a normalised private entrepreneur. In addition to these two forms, Slovenia also has the afternoon private entrepreneur. This is a special type of entrepreneur who carries out a registered activity as a secondary occupation. This is particularly suitable for those, who are already employed full-time by another employer, but would like to carry out a small-scale complementary activity alongside their regular job. Despite the widespread use of all the forms of private entrepreneurship presented, many still do not know all the differences, benefits, and obligations of each form. In the Master's thesis, we have used legislation, regulations, and other literature to define and describe each individual form of private entrepreneurship, the process of establishment, taxation, the contributions payable by the entrepreneur in each form, and the financial statements as well as the tax records that must be kept. The advantages and disadvantages of each of the three forms are presented and compared in a separate chapter. In the thesis we also focused on the comparison of the costs of basic accounting services between ordinary, normalised and afternoon private entrepreneur. The comparison was made on the basis of invoices issued by the accounting service Pro Fin d.o.o. By using domestic and foreign literature, we compared the process of establishing a private entrepreneurship, taxation, and income tax legislation in Slovenia and Germany. Samostojni podjetnik prispevki obdavčitev ustanovitev računovodski izkazi. Private entrepreneur contributions taxation establishment accounts. true true false U. Lorber Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-02-04 00:09:08 2023-05-25 11:48:34 2023-11-08 14:00:01 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 334.7:657 153416707 MAG_Lorber_Urska_2023.pdf MAG_Lorber_Urska_2023.pdf 1 2F3A8D363F94F1CA08EB598E9AC1039D 83f78186ecf3796c40278091bcc93bdd888e3401277b98382c262d4248ad88d8 ed11de50-d46b-11ed-b33c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=166606 Ekonomsko-poslovna fakulteta 0 0 0