20.500.12556/DKUM-97945 Davki kot instrument podpore kulturni dejavnosti Taxes as an instrument for support of cultural activities Kulturna dejavnost ima vrsto značilnosti in aktivnosti. Na drugi strani obdavčitev bolj splošno ureja kar največ konkretnih poslovnih transakcij, zato smo v magistrskem delu za te značilnosti in aktivnosti pogledali, kako so obdavčene ter kakšen učinek ima to na podporo kulturni dejavnosti, saj doslej takšne obravnave davkov na področju kulture za naše okolje nismo zasledili. Te dejavnosti se lahko opravljajo v različnih organizacijskih oblikah, ki imajo določene spodbude in omejitve pri poslovanju, ki prav tako vplivajo na naravo poslov, ki nastajajo v teh oblikah, in posledično na obdavčitev. Proučevali smo problem davčne obravnave značilnosti kulturnih dejavnosti in oblik opravljanja z vidika olajšav za donacije ter izvzemov nepridobitnega dela dejavnosti iz davčne osnove za pravne osebe, davčnih oprostitev, nezavezanosti za obračun in znižanj stopenj pri davku na dodano vrednost ter poenostavitev pri ugotavljanju davčne osnove pri dohodnini. Poudarek smo dali tudi na mednarodne transakcije. Uporabili smo primerjavo z izbranimi članicami EU, da bi prikazali, kako značilnosti kulturne dejavnosti vplivajo na učinke obdavčitev in obratno. Pri tem smo ugotovili, da več kot je na voljo sredstev, ki se jih lahko pridobi z opravljanjem kulturne dejavnosti, bolj lahko davčna zakonodaja spodbuja to dejavnost. Cultural activity consists of specific characteristics and activities. Taxation, on the other hand, regulates concrete business transactions in a more general way. Therefore, in this master’s thesis we examined how specific characteristics and activities are taxed and what effect this has on supporting cultural activity, since we have not yet encountered such an analysis of taxes in the field of culture in our environment. These activities can be carried out in various organizational forms, each of which has certain incentives and limitations in their operations. These, in turn, influence the nature of the transactions that arise within these forms and consequently their taxation. We studied the issue of tax treatment of the characteristics of cultural activities and the forms in which they are carried out, focusing on allowances for donations and exemptions of the non-profit part of activities from the corporate tax base, tax exemptions, non-liability for VAT calculation, reduced VAT rates, and simplifications in determining the income tax base. We also placed emphasis on international transactions. We used a comparison with selected EU member states to determine how the characteristics of cultural activity influence the effects of taxation and vice versa. In doing so, we also found that the more funds are available that can be obtained through cultural activity, the more tax legislation can encourage this activity. kulturna dejavnost davki državne spodbude Evropska unija spodbude Taxes Cultural Sector Governement suport Europeen Union Incentives true true false M. Sket] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-05-03 21:54:25 2026-08-20 12:33:44 2026-08-21 03:08:11 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:008 288326915 MAG_Sket_Mihael_2026.pdf MAG_Sket_Mihael_2026.pdf 1 A15D1C401A085454E1D6606300540FA2 b03a15a3948ef0520a5866d5e96cd5078240bc0a5d2596f02badd331808ce6b4 87120fd4-7235-11f1-aadf-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=207639 Ekonomsko-poslovna fakulteta 0 0 0