20.500.12556/RUL-169430 Obdavčitev oseb javnega prava z davkom od dohodkov pravnih oseb v obdobju 2018–2022 diplomsko delo Corporate income taxation on public sector entities in 2018–2022 Pravne osebe javnega prava ne delujejo z namenom ustvarjanja dobička, temveč je bistvo njihovega delovanja v zagotavljanju javnih dobrin in storitev. Vendar pa v praksi nekatere omenjene pravne osebe poleg nepridobitne dejavnosti opravljajo tudi pridobitno dejavnost, s katero pridobivajo dobiček in konkurirajo na trgu z drugimi osebami, zato so zavezane k plačilu davka od dohodkov pravnih oseb (DDPO). Namen diplomske naloge je bil narediti analizo obračunanega DDPO oseb pri osebah javnega prava za 2018−2022 po statističnih regijah in preučiti, katere olajšave so pri obračunu tega davka zavezanci uveljavljali ter v kolikšnem znesku. Izdelava diplomske naloge je temeljila na deskriptivni metodi, saj smo s pomočjo domače in tuje literature ter analize trenutne zakonodaje predstavili splošne značilnosti DDPO in davčne olajšave, ki jih zavezanci lahko uveljavljajo. Pri izdelavi diplomskega dela je bila uporabljena tudi metoda kompilacije, saj je bila s podatki iz Finančne uprave Republike Slovenije izvedena analiza števila obračunov davka ter zneskov uveljavljenih olajšav. Ugotovitve kažejo, da se število predloženih obračunov, v katerih je obračunan davek, v vseh regijah z leti povečuje. V okviru poglobljene analize je bilo prav tako ugotovljeno, da je bila v letih 2018–2022 najpogosteje uporabljena olajšava za zaposlovanje invalidov, najmanj pa olajšava za donacije, ki zajem izplačila izvajalcem programa vrhunskega športa za vlaganja v vrhunski šport. Diplomsko delo predstavlja poskus osvetlitve tematike, ki je slabo raziskana tako v svetovnem kot nacionalnem merilu, hkrati pa postaja izredno zanimiva zaradi širitve aktivnosti javnega sektorja tudi na polje pridobitnih oz. profitnih dejavnosti. Public law legal entities do not operate with the aim of generating profit; rather, the essence of their operations lies in ensuring the provision of public goods and services. However, in practice, some of these entities engage in profit-generating activities in addition to their non-profit activities, thereby earning profit and competing in the market with other entities, which makes them liable to pay corporate income tax (CIT). The purpose of this diploma thesis was to analyze the CIT assessments of public law entities for the years 2018–2022 by statistical regions and to examine which tax reliefs were claimed by taxpayers and the amounts of those reliefs. The creation of this diploma thesis was based on the descriptive method, using both domestic and foreign literature along with an analysis of the current legislation to present the general characteristics of CIT and the tax reliefs available to taxpayers. The compilation method was also used, as an analysis of the number of tax assessments and the amounts of claimed reliefs was conducted using data from the Financial Administration of the Republic of Slovenia. The findings indicate that the number of submitted tax assessments, in which tax was calculated, has been increasing across all regions over the years. In the detailed analysis, it was also found that, between 2018 and 2022, the most frequently claimed tax relief was for the employment of disabled individuals, while the least claimed relief was for donations, which includes payments to providers of top-level sports programs for investments in elite sports. This diploma thesis represents an attempt to shed light on a topic that is underresearched both globally and nationally, while also becoming increasingly relevant due to the expansion of public sector activities into profit-generating areas. osebe javnega prava pridobitna dejavnost nepridobitna dejavnost davek od dohodkov pravnih oseb davčne olajšave public law entities profit-generating activities non-profit activities corporate income tax tax reliefs true false false [B. Metelko] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-05-28 11:35:22 2025-05-28 11:35:52 2025-06-02 12:06:14 0000-00-00 00:00:00 2025 0 Ljubljana 0 Ljubljana X, 63 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.226.141(497.4)(043.2)"2018–2022" 18657 237946371 Metelko_Barbara_-_OBDAVCITEV_OSEB_JAVNEGA_PRAVA_Z_DAVKOM_OD_DOHODKOV_PRAVNIH_OSEB_V_OBDOBJU_2018.pdf Metelko_Barbara_-_OBDAVCITEV_OSEB_JAVNEGA_PRAVA_Z_DAVKOM_OD_DOHODKOV_PRAVNIH_OSEB_V_OBDOBJU_2018.pdf 1 F94021D891DABC7ABEF0ED3F5587A413 652a0f8d3fa8b3a06be682692cc086aa79a6e9fd99d566dec2309924d1653083 e05271ca-3ba5-11f0-b232-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=210774 Fakulteta za upravo 0 0 0