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Title:Vpliv obdavčitve na politiko prejemkov v gospodarskih družbah
Authors:ID Bratina, Urban (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf MAG_Bratina_Urban_2020.pdf (1,67 MB)
MD5: B44FAAC9DE1466596D5EE1D6D3C7584E
PID: 20.500.12556/dkum/e7ad4f5f-6859-4894-9800-1f03a006a13c
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davčna politika povsod pomembno kroji delovanje družbenih sistemov. Del njih je tudi politika prejemkov, v magistrskem delu pa je najbolj izpostavljen davčni vpliv na politiko prejemkov organov vodenja v javnih delniških družbah. Države članice bi že pred letom in pol, kot posledico delničarske direktive II, ki spreminja Direktivo (EU) 2007/36/ES, morale v zakonodajo implementirati predrugačen način obravnave in sprejemanja akta politike prejemkov. Direktiva od javnih delniških družb namreč zahteva, da pred skupščino pripravijo politiko prejemkov, ki jo bo skupščina obravnavala, prav tako pa se seznanijo s poročilom o prejemkih organov vodenja in nadzora za preteklo obdobje. Slovenija je v postopku obravnave zakona, ki bi implementiral določbe iz direktive, vendar novela ZGD-1K še ni sprejeta. Naloga ugotavlja stanje na področju politike prejemkov v primerljivih državah in vpliv davščin na strukturo prejemkov v Sloveniji in tujini. Za razumevanje področja je v nalogi treba definirati politiko prejemkov, predstavljena pa je tudi dosedanja ureditev, ki je bila v rokah nadzornih svetov veliko pomembnejša, kot so to predvidevali novi predpisi. Področje uporabe pravil o prejemkih je bilo že do zdaj definirano v Zakonu o gospodarskih družbah (ZGD-1), ki pa ni skladen z Direktivo EU, zato ja v obravnavi novela ZGD-1K. Ta spreminja nekaj definicij in postopkov na relevantnem področju, žal pa ne vpliva na davčno obravnavo prejemkov, kar je pomembna pomanjkljivost. Omenja tudi poročila o prejemkih, ki ji daje vlogo pomembnega komunikacijskega člena med delničarji in upravo ter nadzornim svetom družbe. Glavni del naloge je poglavje o davkih, ki vplivajo na politiko prejemkov, in primerjava takih vplivov v tujini. Ureditev po veljavni zakonodaji je namreč še naprej pomembna, saj se davčna zakonodaja v povezavi z novelo ZGD-1K ne spreminja. Vpliv na prejemke imajo še vedno davek od dohodka pravnih oseb, dohodnina in razni prispevki (PIZ, ZZZS …). Davčna zakonodaja je v nalogi postavljena ob bok primerljivim državam, ki prejemke pogosto obravnavajo manj egalitarno, predvsem pa z enostavnejšim in manj razvejanim sistemom. Za strukturo prejemkov je namreč izjemno pomembna obravnava opcijskih shem in vrednostnih papirjev. Za oris trenutnega stanja je pomemben še praktični primer obravnave politike prejemkov v slovenskih družbah ter njeno udejanjanje v eni slovenski in eni tuji banki, v katerih se pokažejo precejšnje razlike tudi glede načina vodenja. Delo torej osvetljuje predlagane zakonske spremembe, ki bodo kmalu morale stopiti v veljavo, in predlaga ključne popravke, ki bi lahko rešili nekaj odprtih vprašanj. Za celovito prestrukturiranje področja prejemkov pa bi bilo verjetno treba poseči po strukturnih reformah davčnega sistema na področju obravnave prejemkov.
Keywords:politika prejemkov, davki, delničarska direktiva, javna delniška družba, novela ZGD-1K.
Place of publishing:Maribor
Publisher:[U. Bratina]
Year of publishing:2020
PID:20.500.12556/DKUM-77000 New window
UDC:347.7
COBISS.SI-ID:43268611 New window
NUK URN:URN:SI:UM:DK:5BOOKXLH
Publication date in DKUM:17.12.2020
Views:1589
Downloads:184
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY 4.0, Creative Commons Attribution 4.0 International
Link:http://creativecommons.org/licenses/by/4.0/
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:08.08.2020

Secondary language

Language:English
Title:The Effect of Taxation on the Remuneration Policy in the Corporations
Abstract:The taxation policy significantly shapes the functioning of social systems. A part of them is also the remuneration policy, and in this Master’s thesis, the influence on the remuneration policy of the authority in public limited corporations is emphasized. The Member States should already, as a consequence of the Shareholder Rights Directive II, which changes the EU Directive 2007/36/ES, implement the altered manner of discussing and accepting the act of remuneration policy. The directive claims that the public limited companies prepare the remuneration policy, which will be discussed by the assembly; they will get familiar with the report of the remuneration of the authority and the control of the prior period. Slovenia is in the procedure of the treatment of the law, which would implement the provisions from the directive, although the Amendment of the Companies Act is not accepted yet. The thesis is establishing the state in the area of remuneration policy in the analogue countries and the influence of the taxes on the remuneration in Slovenia and abroad. For better understanding, the remuneration policy has to be defined. The current arrangement is also presented, as it was more important than the new regulations predict. The scope of the rules was already defined in the Companies Act, which is inconsistent with the EU Directive, and that is why the Amendment of the Companies Act is in the discussion. It changes some definitions and procedures but unfortunately it does not affect the tax discussion, which is a significant deficiency. It also mentions the remuneration report, which makes them an important communication part among shareholders, the management, and the supervisory board of the companies. The essential part of the thesis is the chapter on taxes, which influence the remuneration policy, and the comparison of such effects abroad. The arrangement under the applicable legislation remains important because the tax legislation about the Amendment is not changing. The corporate tax base, personal income, and other contributions (PIZ, ZZZS …) still influence the remuneration. We set the tax legislation against analogue countries, which often have a less egalitarian remuneration discussion, especially by the less complex and less branched system. For the structure of the remuneration, it is of the utmost importance to discuss option schemes and securities. To outline the current state we will discuss a practical example of the remuneration policy in the Slovenian companies and its implementation in one Slovenian and one foreign bank. The thesis highlights the proposed amendments, which will soon have to enter into force, and proposes key corrections that could resolve some open issues. For the comprehensive restructuring of the remuneration area, we should have interfered with the structural reforms in the area of the remuneration discussion.
Keywords:Remuneration Policy, Taxes, Shareholder Rights Directive, Public Limited Company, the Amendment of the Companies Act.


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