OBDAVČITEV PRAVNIH OSEB IN OLAJŠAVE V LETU 2010

Rokavec, Andreja

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Title:	OBDAVČITEV PRAVNIH OSEB IN OLAJŠAVE V LETU 2010
Authors:	ID Rokavec, Andreja (Author) ID Bratina, Borut (Mentor) More about this mentor...
Files:	UNI_Rokavec_Andreja_2011.pdf (248,03 KB) MD5: 8007932027A72C69805CF4BDAF2EA43F PID: 20.500.12556/dkum/336f2b36-ecd4-4f8e-abc6-016a576e9621
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	Davčni sistem Republike Slovenije je dokaj zapleten in ima več različnih interpretacij, kar večkrat pomeni oteženo delo. V Sloveniji področje obdavčitve pravnih oseb obravnava Zakon o davku od dohodka pravnih oseb, ki je prišel v veljavo leta 2007,in ima vsako leto spremembe posameznih členov in razne dopolnitve, za čim boljši davčni sistem, s katerim Slovenija ureja obveznosti plačevanja davka od dohodka pravnih oseb. ZDDPO-2 ali Zakon o davku od dohodka pravnih oseb ureja in določa temeljna področja obdavčevanja dohodka pravnih oseb:  Področje opredelitve davčnega zavezanca in davčnih obveznosti;  Področje davčnih oprostitev za nekatere davčne zavezance, ki so določeni;  Področje opredelitve predmeta obdavčitve in določitev davčnega obdobja;  Področje opredelitve davčnih osnov in načina njenega ugotavljanja;  Področje davčnih olajšav;  Področje opredelitve in določitve davčne stopnje;  Področje odpravljanja dvojnega obdavčevanja dohodkov rezidentov iz virov izven Republike Slovenije;  Področje obračunavanja in plačevanja davka;  Področje obdavčitve dohodkov z viri v Sloveniji.
Keywords:	: Pravne osebe, davek, obdavčitev pravnih oseb, davek od dohodka pravnih oseb, Zakon o davku od dohodka pravnih oseb, davčna stopnja, davčna osnova, rezidenti in nerezidenti Slovenije, davčne olajšave v Republiki Sloveniji, davčni sistem Avstrije, davčne olajšave v Republiki Avstriji.
Place of publishing:	Maribor
Publisher:	[A. Rokavec]
Year of publishing:	2011
PID:	20.500.12556/DKUM-20187
UDC:	336.22
COBISS.SI-ID:	10867740
NUK URN:	URN:SI:UM:DK:TLYKR4QQ
Publication date in DKUM:	01.12.2011
Views:	2177
Downloads:	271
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	TAXATION OF LEGAL ENTITIES AND TAX DEDUCTION IN YEAR 2010
Abstract:	The tax system of the Republik of Slovenia is rather Complicated and has many different interpretations, which often means a difficult job. In Slovenia the area of corporate Taxation Tax Act deals with income tax, which came into force in 2007, and the annual change in individual cells and various amendments to the optimal tax system, which governs the payment of Slovenia corporate income persons. ZDDPO-2 or tax laws governing the corporation and sets out the fundamental areas of corporate income taxation:  Scope of the definition of the taxpayer and tax liabilities;  The scope of tax exemptions for certain taxpayers who are determined;  Scope definition subject to taxation and detrmine the tax period;  Scope and definitions of tax bases its assessment method;  The scope of tax incentives;  Scope definition and determination of tax rates;  Scope of eliminating double taxation of income of residents from sources outside the Republic of Slovenia;  Scope of declaring and paying tax;  The scope of taxation of resource income in Slovenia.
Keywords:	Legal person, tax, corporate tax, tax on corporation tax law on income tax, tax rate, tax base, residents and non-residents of Slovenia, the tax breaks in the Republic of Slovenia, Austria`s tax system, tax breaks Austria.

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