ZAPRTJE DEJAVNOSTI SAMOSTOJNEGA PODJETNIKA Z VIDIKA RAZLIČNIH DAVČNIH UČINKOV

Škedelj, Renata

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Naslov:	ZAPRTJE DEJAVNOSTI SAMOSTOJNEGA PODJETNIKA Z VIDIKA RAZLIČNIH DAVČNIH UČINKOV
Avtorji:	ID Škedelj, Renata (Avtor) ID Škof, Bojan (Mentor) Več o mentorju...
Datoteke:	MAG_Skedelj_Renata_2016.pdf (2,18 MB) MD5: 7C602D33A7608C1CD8AB8E5AEF8C1336
Jezik:	Slovenski jezik
Vrsta gradiva:	Magistrsko delo
Tipologija:	2.09 - Magistrsko delo
Organizacija:	PF - Pravna fakulteta
Opis:	Magistrska naloga bazira na proučitvi obdavčitve prenosa premoženja samostojnega podjetnika v privatno sfero (gospodinjstvo), ko se odloči zapreti svojo dejavnost. Samostojni podjetnik je oblika poslovnih subjektov, ki se spopada z mnogimi spremembami v svojem življenjskem ciklu, te pa nemalokrat vodijo do zaprtja dejavnosti. Pri slednjem se samostojni podjetnik sooča s povsem drugačno vsebino, nanašajočo na plejado predpisov, povezanimi s prenosom premoženja iz podjetja v gospodinjstvo. Pri tem je potrebno vzeti v obzir strukturo premoženja, proučiti možnost nadaljevanja po drugi pravni osebi, in navsezadnje, izračunati koliko davka je potrebno plačati, če premoženje prenese v gospodinjstvo ter od tam naprej prosto razpolaga z njim. Temu posledično, magistrska naloga izhaja iz teze, da zaprtje dejavnosti samostojnega podjetnika ne zagotavlja univerzalne davčne nevtralnosti. Temeljno vprašanje v magistrski nalogi je, kakšne in koliko davkov mora samostojni podjetnik plačati, če prenese premoženje v svoje gospodinjstvo, na drugo fizično osebo ali na drugo kapitalsko družbo oz. kombinacijo obeh možnosti. Kaj je prava odločitev ob dejstvu, da dejavnost v taki obliki ne more ali ne želi več opravljati, tudi v luči nove pokojninske zakonodaje, ki omogoča nadaljevanje opravljanja dejavnosti od delni vključitvi v obvezno zavarovanje in odpovedi delne pokojnine. Magistrska naloga se osredotoča na zaprtje dejavnosti samostojnega podjetnika. Prvi del naloge predstavlja splošni opis samostojnega podjetnika oziroma njegov pravni in davčni položaj, načine zaprtja dejavnosti, prenos sredstev med njegovim podjetjem in gospodinjstvom ter pravni in davčni položaj samostojnega podjetnika v Avstriji. Drugi del naloge proučuje primer samostojnega podjetnika pri njegovem zaprtju z vidika obdavčitve prenosa njegovega premoženja v gospodinjstvo z dohodnino, davkom na dodano vrednost, davkom na nepremičnine in davkom na motorna vozila, hkrati pa je predstavljen tudi davčni učinek in prihodki fizične osebe, ki razpolaga s premoženjem po zaprtju dejavnosti. Poleg zaprtja dejavnosti samostojnega podjetnika, je v nadaljevanju naloge predstavljen vidik obdavčitve ob delnem ohranjanju njegove dejavnosti. Poudarek je predvsem na prenosu premoženja ob zaprtju dejavnosti v privatno sfero (gospodinjstvo) in primerjava le-tega z avstrijsko ureditvijo.
Ključne besede:	samostojni podjetnik, zapiranje s.p., prenos premoženja, obdavčitev nepremičnin, pokoj, obdavčitev dohodka iz dejavnosti, obračun DDV, statusno preoblikovanje podjetnika, davčni učinki, davčna nevtralnost
Kraj izida:	[Maribor
Založnik:	R. Škedelj]
Leto izida:	2016
PID:	20.500.12556/DKUM-61148
UDK:	336.22(043.3)
COBISS.SI-ID:	5238315
NUK URN:	URN:SI:UM:DK:VYZEZ6K2
Datum objave v DKUM:	09.12.2016
Število ogledov:	3191
Število prenosov:	243
Metapodatki:
Področja:	PF
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Sekundarni jezik

Jezik:	Angleški jezik
Naslov:	The closure of sole entrepreneurs business in the light of different tax effects
Opis:	Master's thesis is based on the study of the taxation of the transfer of sole entrepreneurs’ property in the private sphere (household), when he decides for the closure of his business. Sole entrepreneur is a form of business entities, often confronted with many changes during its lifecycle, which may lead to the closure of business. With regard to the latter, sole entrepreneur is being faced with completely different content relating to multitude of rules which are related to the transfer of the property from company in the household. Regarded to this, it is necessary to take into consideration the structure of the property, to consider the possibility of a continuation of the other legal persons, and, ultimately, to calculate how much tax has to be paid when the property is transferred to the household. Therefore, the Master's thesis results from the hypothesis that the closure of the sole entrepreneur does not provide universal tax neutrality. The fundamental question in the master's thesis is what and how much taxes must pay a sole entrepreneur, if he transfers the property in his household, to another natural person or to another capital company or combination of the two. What is his right decision given the fact that he is unable or unwilling to perform that business in such a form, is also presented in the light of the new pension legislation, which allows the continuation of business on condition of partial inclusion in the compulsory insurance and the termination of a partial pension. Master's thesis focuses on the closure of sole entrepreneur. The first part of the thesis provides a general description of the sole entrepreneur with a view on his legal and tax situation, ways of business closure, transfer of property between its business and household, and legal and tax situation of a sole entrepreneur in Austria. The second part of the thesis examines the example of a sole entrepreneur in its closure from the aspect of taxation of the transfer of its property in a household with income tax, value added tax, real estate tax and vehicles tax. Beside this, it is also presented a tax effect and the income of natural person who holds the property after the closure of business. Furthermore, in addition to the closure of the business, thesis presents and aspect of taxation of party maintaining business. Priority is given to the transfer of property at the closure of business to the private sphere (household), and comparison thereof with the Austrian legislation.
Ključne besede:	sole entrepreneurs, closure of business, transfer of property, taxation of real estate, business tax, retirement, VAT return, transformation of sole entrepreneur, tax effects, tax neutrality

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