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Title:Ustanovitev in obdavčitev družbe z omejeno odgovornostjo - primerjava med Slovenijo in Hrvaško
Authors:ID Skejić, Jasmin (Author)
ID Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf VS_Skejic_Jasmin_2018.pdf (674,55 KB)
MD5: B45C06DD1B867DDE91D61ACC0A8EA39D
PID: 20.500.12556/dkum/a489f151-f1d2-42d2-97f7-4fbdbdf4e3e9
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V današnjem času se vedno več ljudi odloča za ustanovitev lastnega podjetja. Eden izmed razlogov za ustanovitev lastnega podjetja je tudi ta, da posamezniki želijo biti samostojni in neodvisni pri opravljanju dela. Ustanovitev podjetja za določene osebe predstavlja pozitivno izkušnjo in izpolnitev ciljev, za določene osebe pa negativno izkušnjo. Prva in najpomembnejša odločitev posameznika pred ustanovitvijo družbe je, katero pravnoorganizacijsko obliko družbe izbrati. V praksi se posamezniki najpogosteje odločajo za družbo z omejeno odgovornostjo, ki je najštevilčnejša in najbolj razširjena oblika gospodarske družbe v svetu. K razširjenosti te kapitalske družbe prav gotovo prispevajo dejavniki, kot so izključitev osebne odgovornosti družbenikov za obveznosti družbe, relativno nizek ustanovitveni kapital in obsežne davčne olajšave. V diplomskem projektu smo najprej predstavili splošne značilnosti gospodarskih družb, sicer pa smo se osredotočili na družbo z omejeno odgovornostjo. Omejili smo se na ustanovitev in obdavčitev družbe z omejeno odgovornostjo v Sloveniji in na Hrvaškem. Diplomski projekt prikazuje splošne značilnosti d. o. o., stanje v slovenski poslovni praksi in direktno primerjavo ustanovitve in obdavčitve izbrane kapitalske družbe. Družba z omejeno odgovornostjo je priljubljena zaradi fleksibilne organizacijske strukture, saj lahko družbeniki z družbeno pogodbo prilagodijo organiziranost podjetja lastnim interesom. Ustanovitelj je lahko fizična ali pravna oseba in d. o. o. kot pravna oseba odgovarja za svoje obveznosti z vsem svojim premoženjem, ustanovitelji pa za obveznosti družbe odgovarjajo le do višine osnovnega vložka. V diplomskem projektu je neposredno prikazana primerjava ustanovitve družbe z omejeno odgovornostjo v Sloveniji in na Hrvaškem. Med Zakonom o gospodarskih družbah in hrvaškim ekvivalentnim Zakonom o trgovačkim društvima je veliko skladnosti, bistvene razlike pa so opazne pri višini osnovnega kapitala družbe in osnovnega vložka posameznika. Sestava osnovnega kapitala in osnovnih vložkov je enaka, razlike se pojavijo predvsem pri najnižjem potrebnem znesku le teh. Tako z vidika višine osnovnega kapitala kot višine osnovnega vložka lahko sklepamo, da je ustanovitev družbe z omejeno odgovornostjo na Hrvaškem ugodnejša kot v Sloveniji. K temu pripomore predvsem posebnost v Zakonu o trgovačkim društvima, ki predpisuje možnost ustanovitve družbe z omejeno odgovornostjo z desetimi hrvaškimi kunami. Ena izmed razlik je število družbenikov, saj hrvaška zakonodaja ne omejuje njihovega največjega števila. Pravna oseba, ki je rezident Slovenije ali Hrvaške, je obdavčena po načelu svetovnega dohodka, ki ga določa slovenska oz. hrvaška davčna zakonodaja. Davek na dobiček se po predpisani davčni stopnji obračuna od davčne osnove in predstavlja prihodek državnega proračuna. Družba z omejeno odgovornostjo ima v obeh državah tudi pravico do zmanjševanja davčne osnove z davčnimi olajšavami. Med davčnima zakonodajama obeh držav ne prihaja do bistvenih razlik, kar je zaradi članstva obeh držav v Evropski uniji tudi pričakovano. Predpisana davčna stopnja davka na dobiček je za tekoče davčno obdobje v Sloveniji za 1 ali 7 odstotkov višja kot na Hrvaškem, odvisno od ustvarjenih prihodkov d. o. o., ki se na Hrvaškem pojavijo. Obdavčitev družb z omejeno odgovornostjo je torej na Hrvaškem ugodnejša kot v Sloveniji.
Keywords:družba z omejeno odgovornostjo, pravna oseba, ustanovitev, obdavčitev, davek od dohodka
Place of publishing:Maribor
Publisher:[J. Skejić]
Year of publishing:2018
PID:20.500.12556/DKUM-71671 New window
UDC:347.7
COBISS.SI-ID:13164828 New window
NUK URN:URN:SI:UM:DK:BP8CB0UR
Publication date in DKUM:13.11.2018
Views:1766
Downloads:204
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:26.08.2018

Secondary language

Language:English
Title:Establishment and taxation of a limited liability company - a comparison between slovenia and croatia
Abstract:Now days more and more people decide to establish their own company. One of the reasons for the establishment of a private company is the independent and self-sustaining carrying-out of work. The establishment of the company presents for some people a positive experience and for some a negative one. Before the establishment of the company happens, the first and the most important decision of the individual, is which legal arrangement form of the company to choose. The practice shows that individuals usually decide for the form of a limited liability company, which is the most numerus and common form of economical companies in the world. Without doubt, there are factors, which contribute to the dilation of the capital company, such as, the elimination of personal responsibility of partners for company’s obligation, relatively low establishment capital and extensive tax relief. In this thesis, we have first presented the basic characteristics of economical companies, but in particularly we have focused on the form of Limited Liability Company. We have limited our research onto the establishment and taxation of a Limited Liability Company (LLC) in Slovenia and Croatia. This project shows basic characteristics of LLC, the state of it in Slovenian business practice and direct comparison of the establishment and taxation of a selected capital company. LLC form of company is popular because of its flexible organizational structure, namely, with a corporate contract partners can adjust the organization of the company to their own interests. The establisher can be either natural or legal person and LLC as legal person is liable for its own obligations with their own property, on the other hand the establishers are only obligated to the height of basic input. The thesis shows the direct comparison of the LLC establishment in Slovenia and Croatia. Between the Companies Laws of both countries there is a high level of compliance, but basic differences are noticeable within the height of the basic input of the company and basic input of individual partner. The consistence of basic capital and basic inputs is the same; the differences appear at the lowest necessary amount of them. From the point of height of basic capital as from the point of height of basic input, we can conclude that the establishment of LLC in Croatia is more beneficial than in Slovenia. The contribution to this conclusion is in the specialty in Companies Law of Croatia, which requires the possibility of the establishment of LLC with the amount of only 10 HRK. One of the differences is also in the number of partners that can contribute in the establishment; the Act in Croatia namely does not limit the maximum number of partners. Legal person, with the residence in Slovenia or Croatia is taxed according to the principle of the world’s income, defined by the Slovenian or Croatian tax legislation. Income tax is calculated from tax base according to the rate of tax and presents the income of the State budget. In both countries LLC has the right to reduce the tax base with tax reliefs. There is no essential difference in tax legislation between mentioned countries, as expected according to the EU membership of both countries. Required tax rate of income tax in Slovenia is for the current tax period for 1 to 7 percent higher than in Croatia. It also depends of created income of LLC in Croatia. Therefore, the taxation of limited liability companies is in Croatia more favorable than in Slovenia.
Keywords:Limited Liability Company (LLC), legal person, establishment, taxation, income tax


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