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Title:Obravnava davčnih in drugih dajatev pri izbranih organizacijah v izbranih okoliščinah
Authors:ID Trefalt, Maruša (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf VS_Trefalt_Marusa_2026.pdf (7,09 MB)
MD5: AA7DFD42D5DB73AC7F6A11BCFBD786BF
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Izbira med samostojnim podjetništvom (s.p.) in družbo z omejeno odgovornostjo (d.o.o.) je predstavljala izhodiščno vprašanje diplomskega dela, saj ima odločitev za eno izmed teh pravno-organizacijskih oblik pomemben vpliv na davčne obveznosti, višino prispevkov in končni poslovni izid. Namen diplomskega dela je bil preučiti, kako se med seboj razlikujeta s.p. in d.o.o. z vidika obdavčitve in obračuna prispevkov ter podati praktično in zakonodajno utemeljeno primerjavo, ki bi podjetnikom olajšala premišljeno odločitev. V teoretičnem delu smo najprej predstavili pravni okvir in postopek ustanovitve samostojnega podjetja ter družbe z omejeno odgovornostjo. Poudarek je bil na treh oblikah s.p. – s.p. po dejanskih stroških, s.p. po normiranih odhodkih in popoldanski s.p. – ter na posebnostih obdavčitve glede na višino prihodkov in vrsto uveljavljenih stroškov. V nadaljevanju smo predstavili značilnosti d.o.o., vključno z možnimi vlogami lastnika v njem (zaposleni, direktor ali prokurist), ob tem pa analizirali njihove davčne in prispevkovne posledice. V empiričnem delu je bila izvedena primerjalna analiza na podlagi konkretnih izračunov prispevkov in davkov za s.p. in d.o.o., vključno z normiranimi odhodki ter različnimi dohodninskimi lestvicami. Zaradi pomanjkanja ustreznih podatkov v izbranem podjetju ni bilo mogoče prikazati primera izplačila dobička direktorju ali primerov, kjer bi bila direktor ali prokurist zaposlena prek civilnopravne pogodbe. Kljub tej omejitvi je naša primerjava dovolj zanesljiva, da je omogočila oblikovanje utemeljenih zaključkov. Analiza hipotez je pokazala, da imajo različne oblike poslovanja in vloge lastnikov svoje prednosti in slabosti, zato enotnega odgovora na vprašanje glede optimalne izbire ni. Pri s.p. se je pokazalo, da je sistem normiranih odhodkov pogosto ugodnejši za podjetnike z nizkimi dejanskimi stroški, medtem ko je sistem po dejanskih stroških smiseln pri višjih odhodkih. Popoldanski s.p. je zaradi bistveno nižjih pavšalnih prispevkov obremenjen precej manj, vendar hkrati omejuje socialne pravice podjetnika. Pri d.o.o. pa se je izkazalo, da so davčne in prispevkovne obveznosti lastnika odvisne predvsem od njegove vloge v podjetju – ali je zaposlen ali direktor ali prokurist. Funkcija direktorja sama po sebi ne pomeni nujno višjih obremenitev, saj so te vezane predvsem na obliko pogodbenega razmerja in morebitna izplačila dobička. Vloga prokurista je prispevkovno ugodnejša, a prinaša tudi manj socialne varnosti. Zaključki diplomskega dela tako potrjujejo, da odločitev med s.p. in d.o.o. zahteva celovit premislek, ki vključuje višino prihodkov in stroškov, število zaposlenih, osebne potrebe podjetnika in dolgoročne poslovne cilje. Raziskava je obenem potrdila nekatere hipoteze (npr. o ugodnosti popoldanskega in normiranega s.p.), druge pa ovrgla (npr. o obremenitvah direktorja ali prokurista). Delo s tem ponuja jasne smernice podjetnikom, hkrati pa odpira prostor za prihodnje raziskave, ki bi lahko zajemale tudi druge pravno-organizacijske oblike ter poglobljene študije primerov z izplačili dobička v različnih situacijah in pri različnih oblikah dela v organizaciji.
Keywords:davki, prispevki, dajatve, samostojni podjetnik, družba z omejeno odgovornostjo, obračun davkov, obračun prispevkov, normirani stroški, dejanski stroški, lastnik, direktor, prokurist
Place of publishing:Maribor
Publisher:M. Trefalt]
Year of publishing:2025
PID:20.500.12556/DKUM-98177 New window
UDC:336.22
COBISS.SI-ID:290155267 New window
Publication date in DKUM:07.09.2026
Views:119
Downloads:1
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:22.05.2026

Secondary language

Language:English
Title:Treatment of tax and other similar duties in selected organizations in selected circumstances
Abstract:The choice between sole proprietorship (s.p.) and limited liability company (d.o.o.) represented the central question of our bachelor’s degree thesis, as the decision for one of these legal-organizational forms has a significant impact on tax obligations, the amount of social security contributions, and the entrepreneur’s overall business outcome. The purpose of the thesis was to examine how s.p. and d.o.o. differ in terms of taxation and contributions and to provide a practical and legally grounded comparison to facilitate well-informed decision-making for entrepreneurs. In the theoretical part, we presented the legal framework and the procedures for establishing a sole proprietorship (s.p.) and a limited liability company (d.o.o.). Emphasis was placed on the three forms of s.p. — s.p. with actual expenses, s.p. with standardized (normed) expenses, and part-time s.p. — as well as on the specifics of taxation depending on income level and the type of deductible costs. In the following section, we presented the characteristics of the d.o.o., including the possible roles of the owner (employee, director, or procuration holder), while also analyzing their tax and contribution implications. In the empirical part, a comparative analysis was carried out based on concrete calculations of contributions and taxes for both s.p. and d.o.o., including standardized expense deductions and different progressive income tax levels. Due to the lack of relevant data in the selected company, it was not possible to present cases of profit distribution to directors or cases in which a director or procuration holder was engaged through a civil-law contract. Despite this limitation, the comparison proved sufficiently reliable to enable the formation of well-founded conclusions. The hypothesis analysis showed that different business forms and owner roles have their own advantages and disadvantages, and therefore, there is no single answer to the question of the optimal choice. For s.p., it was demonstrated that the standardized expense system is often more favourable for entrepreneurs with low actual costs, while the system based on actual expenses is more meaningful in cases of higher costs. The part-time s.p. carries significantly lower contribution obligations due to flat-rate contributions, but at the same time limits the entrepreneur’s social rights. In the case of the d.o.o., it was found that the tax and contribution obligations of the owner depend primarily on their role in the company — whether they are employed, act as a director, or as a procuration holder. The director’s function does not by itself imply higher burdens, as these depend mostly on the contractual arrangement and possible profit distributions. The role of the procurator is more favourable in terms of contributions but provides less social security. The conclusions of the thesis, therefore, confirm that the decision between s.p. and d.o.o. requires careful consideration that includes income levels, costs, number of employees, personal needs of the entrepreneur, and long-term business objectives. The research also confirmed some hypotheses (e.g., the advantages of part-time and standardized SP) while refuting others (e.g., the burdens of the director or procuration holder). In doing so, the thesis provides clear guidance to entrepreneurs while at the same time opening opportunities for future research, which could also include other legal-organizational forms and in-depth case studies involving profit distributions in various circumstances and different forms of work within organisation.
Keywords:taxes, contributions, tax duties, individual sole trader, limited liability company, tax accounting, contribution accounting, flat rate expenses, actual costs, owner, director, procuration holder


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