PAVŠALNA OBDAVČITEV SAMOSTOJNIH  PODJETNIKOV IN MALIH GOSPODARSKIH DRUŽB  V IZBRANIH DRŽAVAH EU

Breznik, Tadej

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Title:	PAVŠALNA OBDAVČITEV SAMOSTOJNIH PODJETNIKOV IN MALIH GOSPODARSKIH DRUŽB V IZBRANIH DRŽAVAH EU
Authors:	ID Breznik, Tadej (Author) ID Bratina, Borut (Mentor) More about this mentor...
Files:	UNI_Breznik_Tadej_2014.pdf (384,61 KB) MD5: 676037E94BA2ACC00F0FD019C4E72E42
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Področje obdavčitve nekaterim davčnim zavezancem predstavlja velik izziv. Obdavčitev je lahko za uporabnika, ki ni za to strokovno usposobljen, nerazumljiva in zapletena. V ta namen se pojavljajo razne poenostavitve. Ena izmed teh poenostavitev je pavšalna obdavčitev. Pavšalna obdavčitev davčno obveznost odmerja v obliki pavšalnega zneska ali na podlagi pavšalne davčne osnove, zaradi česar je precej enostavnejša in razumljiva za nestrokovnega uporabnika. Poleg tega je pavšalna obdavčitev lahko tudi cenejša, saj je v večini držav povezana s poenostavljeno administracijo, zaradi česa so tudi stroški le-te manjši. Predmet te naloge je primerjava pavšalne obdavčitve dohodka samostojnih podjetnikov in malih gospodarskih družb ter ureditev in lastnosti, povezane s to obdavčitvijo v državah Evropske unije. V obravnavo so vključene Slovenija, Madžarska, Poljska, Češka republika in Hrvaška. Pavšalna obdavčitev se v opazovanih državah pojavlja kot način administrativne poenostavitve, njena pravna ureditev se med državami razlikuje, vendar med njimi obstaja določena korelacija. Vsaka država ima določene kriterije, ki pogojujejo vstop v ta sistem. Pavšalna obdavčitev ima (tako kot druge vrste obdavčitve) pozitivne in negativne lastnosti. Najvidnejša pozitivna lastnost je vsekakor njena enostavnost. Med negativnimi lastnostmi pa je vredno omeniti vpliv davčnega zavezanca na višino davčne obveznosti, ki je zelo majhen oziroma v nekaterih primerih tega vpliva nima.
Keywords:	davek, pavšalna obdavčitev, dohodek, davčni zavezanec, samostojni podjetnik, gospodarska družba.
Place of publishing:	Maribor
Publisher:	[T. Breznik]
Year of publishing:	2014
PID:	20.500.12556/DKUM-44476
UDC:	336.22
COBISS.SI-ID:	11846428
NUK URN:	URN:SI:UM:DK:ODR7KLXL
Publication date in DKUM:	11.11.2014
Views:	1706
Downloads:	306
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	LUMP-SUM TAXATION OF SOLE PROPRIETORS AND SMALL COMPANIES IN THE SELECTED EU COUNTRIES
Abstract:	Taxation represents a major challenge to some taxpayers. For a user who is not a tax expert, it can be incomprehensible and complicated. For that purpose, there are various simplifications. One of these is the lump-sum taxation. The lump-sum taxation is a form of taxation levied in the form of a lump sum or a lump sum tax base, making it a much simple way of tax burden assessment and more understandable for an everyday user. In addition, the lump-sum taxation is presumably cheaper, because in many countries it is linked with less administrative burden which means less administrative costs. The object of the paper is to compare different systems of the lump-sum taxation of income of sole proprietors and small corporations, its regulations, and properties among the EU countries. In the case are included: Slovenia, Hungary, Poland, Czech Republic, and Croatia. In the observed countries, the lump-sum taxation is a form of administrative simplification. Its legal basis varies from country to country. However, there are some correlations between them. Every country has its own criteria for entering the system. The lump-sum taxation has its pros and cons which other means of taxation have as well. Among the pros that should be pointed out is the simplicity of the system. The taxpayer’s influence on the tax burden, which is very minimal or has no influence at all, is a con that should be pointed out.
Keywords:	a tax, the lump-sum taxation, an income, a taxpayer, a sole proprietor, corporation.

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