Razlike med ugotavljanjem poslovnega izida za potrebe letnega računovodskega poročanja in za potrebe davčnega obračuna

Tot, Andrea

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Title:	Razlike med ugotavljanjem poslovnega izida za potrebe letnega računovodskega poročanja in za potrebe davčnega obračuna
Authors:	ID Tot, Andrea (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Tot_Andrea_2020.pdf (3,04 MB) MD5: 065AD1FB8B506D6779F8D580CAF19832 PID: 20.500.12556/dkum/37c4b195-fae6-47e0-8a4c-5c7755e195a6 VS_Tot_Andrea_2020.zip (268,21 KB) MD5: 16C9422D6D1F8DAFCED280F4A88423CC PID: 20.500.12556/dkum/e9581b55-9534-44c6-9daf-80c0bbd25639
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomska naloga prikazuje razlike med poslovnim izidom in davčnim obračunom. Osnova slednjega so prihodki in odhodki, ugotovljeni v skladu s Slovenskimi računovodskimi standardi in prikazani v izkazu poslovnega izida, ki je nato tudi sestavni del letnega poročila in ga zatem prilagodimo predpisom Zakona o davku od dohodkov pravnih oseb. V diplomski nalogi so podrobno opisani tudi poslovni izid ter vrste prihodkov in odhodkov, predstavljen pa je tudi davči obračun. Cilj podjetij je čim večji dobiček, ki ga nato lahko porabijo za svojo rast in razvoj, zato ta posledično stremijo k optimiranju davčne obveznosti. Delo diplomske naloge je namenjeno vsem, ki bi se radi v prvi vrsti seznanili s poslovnim izidom in njegovimi sestavinami ter davčnim obračunom, in pa vsem, ki bi radi spoznali razlike med njima.
Keywords:	poslovni izid, davčni obračun, davek od dohodka pravnih oseb
Place of publishing:	Maribor
Publisher:	[A. Tot]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77489
UDC:	657.3
COBISS.SI-ID:	36670211
NUK URN:	URN:SI:UM:DK:IUMC82NB
Publication date in DKUM:	11.11.2020
Views:	1122
Downloads:	188
Metadata:
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:	01.09.2020

Secondary language

Language:	English
Title:	Differences between income reckoning for the purpose of annual financial reporting and for the purpose of taxation
Abstract:	The diploma thesis shows the differences between the profit and loss account and the tax return. The basis of the tax return is the profit and loss account, which is presented in the annual report and is then adjusted to the regulations of the Corporate Income Tax Act. The diploma thesis also describes in detail the profit or loss, types of income and expenses, and also presents the tax return. The goal of every company is to maximize profits, which can then be used for the growth and development of the company, so companies consequently strive to optimize the tax liability. The work of the diploma thesis is intended for all those who would like to get acquainted primarily with the profit and loss account and its components and the tax return, and for all those who would like to know the differences between them.
Keywords:	profit or loss, tax result, corporate income tax

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