Preoblikovanje podjetja iz s.p. v d.o.o. na primeru podjetja Transport Matjaž Kohn s.p.

Mesner, Žana

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Title:	Preoblikovanje podjetja iz s.p. v d.o.o. na primeru podjetja Transport Matjaž Kohn s.p.
Authors:	ID Mesner, Žana (Author) ID Uršič, Duško (Mentor) More about this mentor...
Files:	VS_Mesner_Zana_2023.pdf (1,10 MB) MD5: E558D600B480F9FDA5EF57DDFD22ED10
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Organizacijska oblika samostojnega podjetnika predstavlja pogosto izbiro začetnega načina poslovanja podjetnikov v veliko dejavnostih. Oblika zagotavlja najbolj preprosti in najhitrejši način ustanovitve z možnostmi izbire dodatnih simplifikacij kot je pavšalno obračunavanje poslovnega izida in davka ter izključitev iz sistema plačevanja davka na dodano vrednost. Ob širjenju poslovanja pa postaja bolj primerna organizacijska oblika poslovanja družba z omejeno odgovornostjo. Ta oblika razmejuje poslovno in osebno odgovornost lastnika podjetja, hkrati pa zagotavlja ugodnejšo obračunavanje davščin ob višjih dobičkih ter več drugih možnosti davčne optimizacije z nudenjem različnih opcij deljenja dobička, obračunavanja stroškov dela, urejanja lastniških razmerij med podjetjem in lastnikom ipd. Simulacije z različnimi obsegu poslovanja kažejo, da družba z omejeno odgovornostjo ugodnejše obdavčevanje dobička zagotavlja že ob 10.000 evrih letnega dobička. Izbrano podjetje je s povprečnimi dobički 20.000 evrov že leta 2008 doseglo točko, ko bi lahko začelo z odločanjem o preoblikovanju, vendar še danes posluje kot samostojni podjetnik. Analiza vzrokov in proti preoblikovanju kaže, da se podjetje podobno kot številna druga za preoblikovanje odloča pozno, ker je na razpolago premalo enostavnih uradnih informacij glede preoblikovanja podjetij. Slovenski podjetniški sklad skuša preoblikovanja podjetij spodbujati z vavčerji za povračilo do 60 % strokov, vendar pa podjetjem niso na razpolago nobeni podatki o stroških, ki lahko dosežejo tudi več tisoč evrov. Podjetjem tudi niso na razpolago vzorci dokumentacij ali uradne smernice glede tega, da se za izvedbo preoblikovanja obrniti na pravne ali računovodske strokovnjake. Rezultati študije primera kažejo, da bi z javnim obveščanjem in informiranjem ključno pripomogli k spodbujanju slovenskih podjetij k preoblikovanju.
Keywords:	samostojni podjetnik, družba z omejeno odgovornostjo, preoblikovanje podjetja, prenos podjetja, davčna optimizacija
Place of publishing:	Maribor
Publisher:	Ž. Mesner
Year of publishing:	2023
PID:	20.500.12556/DKUM-83596
UDC:	347.7
COBISS.SI-ID:	163494147
Publication date in DKUM:	06.09.2023
Views:	644
Downloads:	155
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:	08.01.2023

Secondary language

Language:	English
Title:	Restructuring a sole proprietorship into a private limited company on the example of Transport Matjaž Kohn sp.
Abstract:	The organizational form of a sole proprietor often represents the choice of the initial way of doing business in many industries. The form provides the simplest and fastest way of establishment with the possibility of choosing additional simplifications such as flat-rate calculation of profit and loss taxation and exclusion from the system of value added tax. However, with the expansion of business, a limited liability company is becoming a more appropriate organizational form of business. This form delimits the business and personal responsibility of the business owner, while ensuring more favorable tax accounting for higher profits and several other options for tax optimization by offering various options for profit sharing, labor cost accounting, ownership between the company and the owner, etc. Simulations with different volumes of operations show that a limited liability company provides more favorable taxation of profits at an annual profit of 10,000 euros. With an average profit of 20,000 euros, the selected company reached the point in 2008 when it could start deciding on the transformation, but it still operates as a sole proprietor. The analysis of the causes for and against the transformation shows that the company, like many others, decides on the transformation late because there is not enough simple official information about the transformation of a company. The Slovenian Enterprise Fund is trying to encourage the transformation of companies with vouchers for reimbursement of up to 60% of expenses, but companies do not have any data on actual costs that can reach several thousand euros. Samples of documentation or official guidelines on how to turn to legal or accounting professionals to carry out the transformation are also not available to companies. The results of the case study show that public information would provide a key contribution to encouraging Slovenian companies to transform.
Keywords:	sole proprietor, limited liability company, business transformation, business transfer, tax optimization

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