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Title:DAVČNO - PRAVNI VIDIKI PRI POSLOVANJU Z VREDNOSTNIMI PAPIRJI
Authors:ID Žagar, Primož (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf UNI_Zagar_Primoz_2013.pdf (625,90 KB)
MD5: 0E49AF6EDE45D211CD78E78740046518
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Uporaba vrednostnih papirjev je zelo uveljavljena v poslovnem svetu, saj omogočajo učinkvito cirkulacijo premoženjskih pravic, ne da bi prizadeli varnost plačilnega prometa in obenem zagotavljajo delovanje trga kapitala, ter imajo ob tem še funkcijo plačila in kreditiranja. Prav tako omogočajo lažji pretok kapitala in blaga. To pa je razlog, da je pripročljivo poznati tako pravni, kot davčni vidik pri poslovanju z vrednostnimi papirji. V praksi poznamo veliko vrst vrednostnih papirjev, vendar smo se zaradi omejenosti diplomskega seminarja odločili, da predstavimo le splošne značilnosti najpogostejših vrst vrednostnih papirjev in jih zelo splošno opišemo. Na podlagi zakonodaje in druge literature smo tudi zelo splošno predstavili davčni vidik vrednostnih papirjev in posledice za kupca teh papirjev. Podobno smo storili tudi pri pravnem vidiku, kjer smo prav tako zajeli le splošne značilnosti in posledice, ki jih prinese poslovanje z vrednostnimi papirji.
Keywords:vrednostni papirji, davčni vidik poslovanja z vrednostnimi papirji, indosament, pravni vidik poslovanja z vrednostnimi papirji, prenos vrednostnih papirjev
Place of publishing:Maribor
Publisher:[P. Žagar]
Year of publishing:2013
PID:20.500.12556/DKUM-42352 New window
UDC:336.76
COBISS.SI-ID:11587356 New window
NUK URN:URN:SI:UM:DK:GTP5SU19
Publication date in DKUM:27.11.2013
Views:1780
Downloads:249
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TAX AND LEGAL ASPECTS OF SECURITIES TRADING
Abstract:Using securities is very well established in the business world, enabling effective circulation of property rights, without affecting the security of payment transactions and at the same time ensure the functioning of the capital market, and while they still have function of payment and loan payments. It also facilitates the movement of capital and goods. This is the reason why is good to know the law of secureties and tax aspects of securities transactions. In practice, there have been many types of securities, but, due to the limitations of the thesis decided to present only the general characteristics of the most common types of securities and a general description. On the basis of the laws and other literature, we have presented a general tax aspects of securities and the implications for the buyer of these securities. Similarly, we have done simular in the legal aspect, where we have also captured a general nature and consequences that securities transactions brings.
Keywords:Securities, tax aspects of securities, endorsements, legal aspect of the securities, Transfer of securities


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