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Title:Primerjava obdavčitve dobička delniških družb v Sloveniji in Avstriji
Authors:ID Črešnik, David (Author)
ID Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf VS_Cresnik_David_2017.pdf (1,43 MB)
MD5: BE49EE9F4493CCBC3CE80D6BF3747B8B
PID: 20.500.12556/dkum/c8891d7d-090d-4550-87a9-f7e3e493814f
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davčna zakonodaja ima v državah pomemben vpliv na gospodarstvo. Pobiranje davkov je glavni vir financiranja državnega proračuna, v katerem davek na dohodek pravnih oseb ne predstavlja največji delež davčnih prihodkov. Za državo ta davek ni toliko pomemben v smislu višine prejetega davka, kot v samem vplivu na rast gospodarstva, saj lahko podjetja več zaposlujejo ter vlagajo v davčno manj obremenjenem okolju. Pravna oseba, ki je davčni rezident Slovenije ali Avstrije, je davčni zavezanec za svoj svetovni dohodek, ki ga določa slovenska oz. avstrijska davčna zakonodaja. Pravna oseba pripravi davčno bilanco, v kateri navede vse obdavčljive prihodke ter odhodke. Pravni osebi v obeh državah pripadajo tudi davčne olajšave. Davek na dohodek oz. dobiček se po davčni stopnji obračuna od osnove za davek, ki se določi v davčni bilanci. Davčni dobiček oz. osnova za davek se razlikuje od čistega poslovnega dobička iz izkaza poslovnega izida, ki je pripravljen v skladu z računovodskimi standardi. Diplomska naloga prikazuje direktno primerjavo obdavčitve dohodka delniške družbe v Sloveniji in Avstriji. Med Zakonom o davku od dohodka pravnih oseb (ZDDPO-2) in avstrijskim ekvivalentnim zakonom Körperschaftsteuergesetz (KStG) je veliko skladnosti, ključne razlike pa so opazne pri davčni stopnji in davčnih olajšavah. Odhodki podjetij, ki so povezani z zaposlitvijo invalidov, z vlaganjem v raziskavo in razvoj, z donacijami in podobnimi odhodki, se v posameznih državah davčno obravnavajo različno. Običajno je ugodnost takšnega odhodka v obliki davčne olajšave, ki v davčni bilanci podjetja zmanjšuje davčno osnovo ter manjša obveznost za davek podjetja. Slovenija in Avstrija sta članici Evropske unije, zato je davčna obravnava čistega poslovnega izida podobna. Določeni poslovni prihodki in odhodki se zaradi svojega vira sploh ne priznajo ali pa se priznajo le delno. Z vidika davčnega rezidenta je obdavčitev dohodka delniške družbe v Sloveniji ugodnejša kot v Avstriji. Slovenski davčni zavezanec lahko uveljavlja več davčnih olajšav, prizna pa se mu tudi več poslovnih odhodkov. Razlike so vendarle majhne, kar je zaradi članstva v EU tudi pričakovano. Za nemoteno delovanje trga Evropske unije je potrebna harmonizacija, saj posamezne davčne politike ne smejo povzročati večjih neskladnosti in posledično davčno diskriminacijo. Obravnavano podjetje SI d.d. je v davčni bilanci izkazalo nižjo osnovo za davek v primerjavi z podjetjem AT AG, ki predstavlja avstrijskega davčnega zavezanca. Razlog leži v tem, da je v obravnavanem primeru več davčnih olajšav, kot tudi več davčno priznanih odhodkov pripadalo slovenskemu davčnemu zavezancu. Davčna stopnja davka od dohodka pravnih oseb je za davčno obdobje 2016 v Avstriji za 6% višja kot v Sloveniji. Iz ugotovitev lahko sklepamo, da je obdavčitev dobička delniških družb oz. pravnih oseb v Sloveniji ugodnejša kot v Avstriji.
Keywords:Davek od dohodka, pravna oseba, davčna olajšava, davčni zavezanec, čisti dobiček, davčna bilanca
Place of publishing:Maribor
Publisher:[D. Črešnik]
Year of publishing:2017
PID:20.500.12556/DKUM-67254 New window
UDC:336.22
COBISS.SI-ID:12848412 New window
NUK URN:URN:SI:UM:DK:PZFQDDAC
Publication date in DKUM:30.10.2017
Views:1601
Downloads:265
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:08.08.2017

Secondary language

Language:English
Title:Corporate tax comparison of publicly traded companies in Slovenia and Austria
Abstract:Taxation has a crutial impact on the state of the economy in every country. Taxes are the biggest source of the governmental budget. Corporate taxation is not the largest government income, but it is of great importance for the growth of the economy in a country. Companies tend to invest and recruit more if they are in an enviroment, that is being impacted less by corporate tax. The income of a corporation in Slovenia or Austria is being taxed in the country of the Headquarters. The corporation is obligated to prepare a tax balance to calculate the corporate tax. Both countries grant tax benefits to their taxpayers. The corporate tax is calculated from the taxable income basis as a result of taxable income, tax benefits and deductable expences. The taxable profit is different to the net profit based on the income statement. The income statement has to be prepared within the accounting standards of the country. This bachelor project is demonstrating the comparison of the corporate income tax between Slovenia and Austria. There are substiantial similarities between the corporate tax laws in both countries. The most notable differences are visible in the tax rate and in tax benefits. Expences for research and development, donations and labor employment have tax benefits in most cases. The measurment of the benefits aswell as the taxable income and deductible expences is different in each EU country. Tax benefits decrease the taxable income of a company. Corporate taxation is similar in Slovenia and Austria due to the European Union. Some taxable income and decuctable expences are only partially accepted. From the taxpayers perspective it is concluded, that corporate taxation is more benefitial for the company in Slovenia in comparison with the company in Austria. The slovenian corporation SI d.d. is given more tax benefits for more expences compared to the austrian corporation AT AG. The differences are minor, with the reason being the EU. In order for the EU markets to operate properly, the tax politics in the EU countries have to be harmonised to prevent tax discriminations between EU-members. The discussed corporation SI d.d. has a lower taxable income basis in comparison to the austrian taxpayer AT AG. More tax benefits aswell as more deductable expences were in favour of SI d.d. The tax rate in Austria for the year 2016 is 6% higher compared to Slovenia. We can conclude that the corporate taxation of publicly traded companies is more benefitial for the taxpayer in Slovenia.
Keywords:Corporate tax, corporation, tax benefit, taxpayer, net profit, tax balance


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