Vpliv davčne zakonodaje na izplačila dividend v Republiki Sloveniji,  Nemčiji, Švici in Danski

Pepaj, Januz

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Title:	Vpliv davčne zakonodaje na izplačila dividend v Republiki Sloveniji, Nemčiji, Švici in Danski
Authors:	ID Pepaj, Januz (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	VS_Pepaj_Januz_2020.pdf (638,69 KB) MD5: 21F55CB051CB861A3CC251A4440D542C PID: 20.500.12556/dkum/382b1836-a814-41be-950f-efa0f2e8c8e5
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Osrednji cilj diplomskega projekta, sestavljenega iz štirih delov, je spoznati, kako se opredeljujejo dividende in seznanitev z vrstami dividend. V drugem poglavju podrobno opišemo prednosti in slabosti dividend ter posledice koronavirusa pri izplačevanju dividend. V zadnjem delu drugega poglavja se posvečamo dividendni politiki največjih slovenskih podjetij ter dividendam, ki so jih svojim delničarjem nakazovala v zadnjih letih. V tretjem poglavju predstavimo različne sisteme obdavčevanja dividend, ki jih države uporabljajo. V tretjem poglavju navajamo vrste sistemov, ki so v rabi v državah EU, v četrtem delu pa obravnavamo obdavčitve dividend v Sloveniji in jih primerjamo še s tremi državami OECD. V zadnjem poglavju na kratko predstavimo sporazume, ki jih ima Slovenija sklenjene z izbrano trojico držav z vidika izogibanja dvojnega obdavčevanja na ravni davkov od dohodka in premoženja.
Keywords:	dividenda, vlagatelji, mednarodni sporazumi, dvojno obdavčevanje, koronavirus
Place of publishing:	Maribor
Publisher:	[J. Pepaj]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77395
UDC:	336.22
COBISS.SI-ID:	33393923
NUK URN:	URN:SI:UM:DK:FTRREI73
Publication date in DKUM:	21.10.2020
Views:	1170
Downloads:	134
Metadata:
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:	28.08.2020

Secondary language

Language:	English
Title:	The impact of tax legislation on dividend payments in Republic of Slovenia, Germany, Switzerland, and Denmark
Abstract:	The main purpose of the thesis, which consists of four parts, is to get to know how dividends are defined and what types of dividends are known. In the continuation of the second chapter, we describe in detail the advantages and disadvantages of dividends, and the effects of coronavirus in the payment of dividends. In the last part of the second chapter, we focus on the dividend policies of the largest Slovenian companies and the dividends they have paid to their shareholders in recent years. In the third chapter, we present the different dividend taxation systems used by countries, where we observe that the dividend taxation system is not harmonized between them. The third chapter also lists the types of systems in use in EU countries, and the fourth part discusses dividend taxation in Slovenia and compares it with three other OECD countries. In the last chapter, we briefly present the agreements that Slovenia has concluded with a selected three countries from the point of view of avoiding double taxation at the level of income and property taxes.
Keywords:	dividends, investors, international agreements, double taxation, coronavirus

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