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Title:OBDAVČITEV DETEKTIVSKE DEJAVNOSTI
Authors:ID Trunkl, Nina (Author)
ID Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf VS_Trunkl_Nina_2012.pdf (468,34 KB)
MD5: BD7543BD1319740286D8C76EB14AD69A
PID: 20.500.12556/dkum/daa5adcd-01f1-4c29-ae39-385d84915691
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Detektivska dejavnost je v Republiki Sloveniji razmeroma mlado področje, saj je bil prvi zakon o detektivski dejavnosti sprejet šele leta 1994. Detektivska dejavnost je zbiranje, obdelava, posredovanje podatkov oziroma informacij ter svetovanje na področju preprečevanja kaznivih ravnanj, ki ga za naročnikove potrebe opravlja detektiv, ki ima za to delo izdano licenco in izpolnjuje pogoje, skladne z zakonom. Detektivsko dejavnost je mogoče opravljati kot katera koli pravnoorganizacijska oblika. Z ustrezno izbiro oblike pa si lahko podjetnik zmanjša stroške davčne obveznosti in tudi prispevkov za socialno varnost ter s tem doseže večji neto dobiček, kar je cilj vsakega podjetnika in gospodarskega subjekta. Do spoznanja, da je pri nižjih pričakovanih dobičkih ugodneje poslovati kot samostojni podjetnik ter pri višjih pričakovanih dobičkih kot družba z omejeno odgovornostjo, smo prišli s primerjalnim davčnim obračunom.
Keywords:detektivska dejavnost, detektiv, obdavčitev, davčna osnova, davčna stopnja, prispevki za socialno varnost
Place of publishing:Maribor
Publisher:[N. Trunkl]
Year of publishing:2012
PID:20.500.12556/DKUM-37102 New window
UDC:336.22
COBISS.SI-ID:11202588 New window
NUK URN:URN:SI:UM:DK:HVWRJ7YR
Publication date in DKUM:19.11.2012
Views:2301
Downloads:119
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TAXATION OF DETECTIVE WORK
Abstract:Detective activity is a relatively young field in Slovenia, as the first law about detective activities was passed in 1994. Detective activity is collecting, processing, forwarding data or information and counseling on the field of preventing criminal activities that is provided to the contracting entity by a licensed detective who fills the requirements according to the law. Detective activities are possible to perform in any legal form of organization. By choosing a proper legal form an enterpreneur can lower costs of tax liabilities and social security contributions and by that reaches higher netto profit, which is a goal of every enterpreneur or business entity. I have realized that it is better to perform activities as a private enterpreneur with a lower expected profit and as a lmited liability company for a higher expected profit by comparing tax calculation.
Keywords:detective activity, detective, taxation, basis of tax assessment, tax rate, social security contributions


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