Obdavčitev udeležbe fizičnih oseb v kapitalu gospodarskih družb

Škufca, Judita

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Title:	Obdavčitev udeležbe fizičnih oseb v kapitalu gospodarskih družb
Authors:	ID Škufca, Judita (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Skufca_Judita_2016.pdf (1,60 MB) MD5: 5E5B8EB160C850466BF7CF9F0CC1E196
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Fizične osebe lahko svoja prosta finančna sredstva razporejajo v različne oblike kapitalskih naložb. Investicije se najpogosteje nanašajo na nakup vrednostnih papirjev in deležev v gospodarskih družbah. Takšna udeležba fizičnim osebam prinaša različne vrste dohodkov, ki so podvrženi obdavčitvi. Predmet obdavčitve davka od dohodkov iz kapitala so po Zakonu o dohodnini – 2 prejete dividende ter prejeti dobiček iz kapitala, kot dohodka, ki izhajata iz imetništva udeležbe fizične osebe v kapitalu gospodarske družbe. Zakon obdavčuje prejeto dividendo kot dohodek, dosežen na podlagi lastniškega deleža v gospodarski družbi. Pri tem je glede načina participacije na dobičku potrebno ločevati med osebnimi in kapitalskimi družbami. V osebnih družbah se dobiček družbenikom ne izplača, ampak se pripiše obstoječemu kapitalskemu deležu. V kapitalskih družbah pa se dobiček razdeli v obliki izplačane dividende. Predmet obdavčitve so le izplačane dividende. Zakon obdavčuje tudi doseženi dobiček pri odsvojitvi kapitala. Davčno osnovo predstavlja razlika med vrednostjo kapitala ob pridobitvi in njegovo vrednostjo ob odsvojitvi. Zakon določa zniževanje davčne stopnje za vsakih 5 let imetništva kapitala, zato je opredelitev časa pridobitve kapitala bistvena. Davčni predpis ne definira, kateri datum se šteje za pridobitev kapitala na primarnem trgu, za razliko od pridobitve kapitala na sekundarnem trgu, ko se upošteva datum sklenitve pravnega posla. Pomanjkljivost davčne zakonodaje se kaže v tem, da določenih pojmov, na katere veže nastanek davčne obveznosti, ne opredeljuje. Za ugotavljanje nastanka davčnega dolga je zato potrebno poznavanje pravil statusnega, civilnega, računovodskega in registrskega prava. Vsa navedena področja so obsežna, urejena s številnimi predpisi, na nekaterih mestih so si med sabo nasprotujoča, kar vse povzroča nepreglednost obdavčitve. Predmet te magistrske naloge je analiza pravnih predpisov, ki so povezani z obdavčitvijo udeležbe fizičnih oseb v kapitalu gospodarske družbe. Posebni poudarek je namenjen izpostavitvi razlik med davčno in statusno zakonodajo, saj analiza pokaže, da obsežnost in neusklajenost zakonodaje ne pripomoreta k pravni varnosti in predvidljivosti v pravnem prometu, temveč prav nasprotno destimulativno vplivata na odločitev fizičnih oseb za tovrstne naložbe.
Keywords:	Obdavčitev dohodkov fizičnih oseb iz udeležbe v kapitalu, dividenda, dobiček iz kapitala, čas pridobitve kapitala, čas odsvojitve kapitala, vrednost kapitala ob pridobitvi in odsvojitvi
Place of publishing:	Maribor
Publisher:	[J. Škufca]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60540
UDC:	336.22(043.3)
COBISS.SI-ID:	5316395
NUK URN:	URN:SI:UM:DK:JOY0QFQW
Publication date in DKUM:	16.09.2016
Views:	1319
Downloads:	251
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Taxation of natural person̛s interest in the capital of a corporate entity
Abstract:	Natural persons can allocate their available financial assets into various forms of capital investments. Most commonly, investments pertain the purchase of securities and interests in corporate entities. For natural persons, such participation yields different types of income that are subject to taxation. Pursuant to the Income Tax Act — 2, the received dividends and the received capital gains are subject to the capital gains tax, since both arise out of a natural person’s holding of an interest in the capital of a corporate entity. The law taxes the received dividends as income arising from an equity interest in a corporate entity. To note, in terms of the nature of the participation in the profits a distinction must be drawn between partnerships (unincorporated entities) and corporate entities. In partnerships, the profits are not paid to the members but attributed to the existing equity shareholding. In corporate entities, the profits are divided up in the form of payable dividends. Only the paid dividends are subject to taxation. The law also taxes the capital gains from divestiture. The tax base is the difference between the value of capital at acquisition and its value at disposal. The law lays down that the tax rate is reduced for every 5 years of holding; as such, the definition of the time of acquisition is instrumental. The tax regulation does not define the commencement date that is considered for capital acquisitions in the primary market, unlike that for capital acquisitions in the secondary market, for which the date of conclusion of the transaction is used. One deficiency of the tax legislation stems from the fact that certain terms are not defined, yet the liability to tax hinges upon them. Therefore, in order to determine the due tax intimate knowledge of the rules of corporate, civil, accounting and registration law is required. The listed fields are comprehensive, heavily regulated and, at times, conflicting, which renders the tax system obscure. This paper analyses the legal regulations that govern the taxation of the interests of natural persons in the capital of corporate entities. Emphasis is particularly on highlighting the differences between the tax legislation and the legislation governing company formation since an analysis shows that the volume and the inconsistency of the legislation do not contribute to legal certainty and foreseeability in legal transaction. On the contrary, they have a destimulating effect on decisions of natural persons for such investment.
Keywords:	Taxation of capital gains of natural persons, capital gains, time of acquisition of capital, time of divestiture of capital, value of capital at acquisition and disposal.

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