NOVOSTI OBDAVČITVE SAMOSTOJNIH PODJETNIKOV

Sakelšek, Maruša

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Title:	NOVOSTI OBDAVČITVE SAMOSTOJNIH PODJETNIKOV
Authors:	ID Sakelšek, Maruša (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	UN_Sakelsek_Marusa_2015.pdf (1,13 MB) MD5: C151D786703CC9AA691D74779D4507B4
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Čeprav se v Sloveniji in tudi nekaterih drugih državah Evropske Unije že nekaj let soočamo z gospodarsko krizo, je porast novoustanovljenih podjetij vse večji. Cilj vsakega podjetnika je kljub temu uspešno poslovanje, zato je pred ustanovitvijo podjetja pomembno, da preuči vse možnosti – katero vrsto podjetja ustanoviti in katero vrsto obdavčitve izbrati. To je pomembno predvsem zato, ker mnogo novoustanovljenih podjetij propade ravno zaradi nepravilnega in pomanjkljivega planiranja začetka svoje podjetniške poti. V diplomskem projektu predstavljamo novosti, ki se v zakonodaji pojavljajo v povezavi z obdavčitvijo samostojnih podjetnikov. Vse novosti smo najprej predstavili skozi teorijo, nato pa tudi prikazali na praktičnem primeru. Na praktičnem primeru smo primerjali obdavčitev samostojnega podjetnika, ki ugotavlja davčno osnovo z upoštevanjem dejanskih prihodkov in odhodkov, samostojnega podjetnika, ki ugotavlja davčno osnovo z upoštevanjem normiranih odhodkov ter samostojnega podjetnika, ki ima popoldanski s.p.. Prav tako smo najprej skozi teorijo predstavili opredelitev, ustanovitev in obdavčitev samostojnega podjetnika v Avstriji, nato pa na podlagi hipotetičnega primera izračunali in primerjali obdavčitev samostojnega podjetnika v Avstriji in Sloveniji. V zaključku diplomskega projekta smo povzeli ključne ugotovitve diplomskega projekta in primerjav ter se posvetili predvsem predlogom zakonodaje, s katerimi bi se stanje na področju obdavčitve samostojnih podjetnikov še izboljšalo.
Keywords:	samostojni podjetnik, ugotavljanje davčne osnove z upoštevanjem dejanskih prihodkov in odhodkov, ugotavljanje davčne osnove z upoštevanjem normiranih odhodkov, zavarovalna osnova, obdavčitev samostojnega podjetnika v Avstriji.
Place of publishing:	Maribor
Publisher:	[M. Sakelšek]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54303
UDC:	336.22
COBISS.SI-ID:	12117788
NUK URN:	URN:SI:UM:DK:9UGGSOYK
Publication date in DKUM:	03.11.2015
Views:	2442
Downloads:	377
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	AMENDMENTS AND NOVELTIES TO TAXATION OF SOLE PROPRIETORSHIPS
Abstract:	Athough Slovenia and other European countires have been facing economic crisis for some years now, there is a continuous growth of start-up companies. Each new entrepreneur strives to be successful in his new venture therefore it is essential to be well prepared before the company is established - what type of company to set up and what kind of taxation to choose. This is particularly important because many start-ups fail due to improper and inadequate planning at the beginning of their entrepreneurial journey. In the diploma paper we present novelties and amendments to the legislation in connection with taxation of sole proprietorship. The amendments and novelties are presented in theory first and later shown on a practical example. In a practical example we compared: the taxation of a sole propietorship with the tax base with respect to the actual revenue and expenditure, the taxation of a sole proprietorship with the tax base with respect to normalized expenditure and a part time style of sole proprietorship. We also theoretically introduced the definition, setting up and taxation of a sole proprietorship in Austria. Then we hypothetically calculated and compared the taxation of a sole proprietorship in both Slovenia and Austria. At the end of the diploma paper we summarized the findings concerning the taxation and we focused on legislation proposals that could improve the situation in taxation of sole proprietorship.
Keywords:	sole proprietorship, determination of tax base with respect to the actual revenue and expenditure, determination of tax base with respect to the normalized costs, insurance basis, taxation of a sole proprietorship in Austria.

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