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USTANOVITEV IN OBDAVČITEV GOSPODARSKIH DRUŽB D. O. O. IN D. D. V SLOVENIJI TER PRIMERJAVA Z AVSTRIJO IN ITALIJO
ID BENC, VALENTINA (Author), ID Klun, Maja (Mentor) More about this mentor... This link opens in a new window

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Abstract
Družba z omejeno odgovornostjo je ena najpomembnejših gospodarskih družb tako pri nas kot tudi v Avstriji in Italiji. Ustanovitev družbe ni zahtevna in tudi začetni kapital je znatno manjši kot pri delniški družbi. Družbo z omejeno odgovornostjo in delniško družbo se ustanovi na podoben način v vseh treh omenjenih državah, razlikuje se samo višina zakonsko določenega osnovnega kapitala. Namen diplomskega dela je bil ugotoviti, v kateri državi se posameznikom najbolj splača ustanoviti gospodarsko družbo in kakšni so ustanovitveni postopki, ter raziskati, v kateri državi gospodarske družbe plačajo več davka in v kateri manj. Omenjene družbe so obdavčene z davkom od dohodka pravnih oseb, ki ima svoje poimenovanje tudi v Avstriji in Italiji. Družbe so obdavčene po zakonsko določeni stopnji. Zavezanci lahko koristijo določene davčne olajšave, plačajo pa manj davka, kot bi ga morali plačati po zakonsko določeni stopnji. Ugotovili smo, da je efektivna davčna stopnja nižja od zakonsko določene, kar pomeni, da zavezanci plačajo dejansko manj davka, kot bi ga morali. Enake ugotovitve pa veljajo tudi za Avstrijo in Italijo.

Language:Slovenian
Keywords:družba z omejeno odgovornostjo, delniška družba, davek od dohodka pravnih oseb, efektivna davčna stopna, Slovenija, Avstrija, Italija
Work type:Bachelor thesis/paper
Organization:FU - Faculty of Administration
Year:2019
PID:20.500.12556/RUL-112778 This link opens in a new window
Publication date in RUL:13.11.2019
Views:1389
Downloads:259
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Secondary language

Language:English
Title:ESTABLISHMENT AND TAXATION OF ECONOMIC SOCIETY D.O.O AND D.D. IN SLOVENIA AND COMPARISON WITH AUSTRIA AND ITALY
Abstract:
Limited liability company is one of the most important corporate entities in Slovenia as well as in Austria and in Italy. The establishment of such a company is not complicated and the initial capital stock is significantly lower than the one required for the establishment of a joint-stock company. The limited liability company and the joint-stock company are established in a similar manner in all the three countries mentioned, only the statutory amount of the capital stock is different. The aim of the paper is to determine in which country the establishment of a corporate entity pays off the most and what the establishment procedures are. Moreover, the purpose of the paper is also to investigate in which country corporate entities pay more taxes and in which country their taxes are lower. These corporate entities have to pay the corporate income tax, which also exists in Austria and in Italy, and are taxed at statutory tax rate. The taxpayers can benefit from tax relief, paying less taxes than they should according to the statutory tax rate. It was determined that the effective tax rate is lower than the statutory tax rate, which means that the taxpayers in fact pay less taxes than they should. The same conclusions were drawn for Austria and Italy as well.

Keywords:limited liability company, joint-stock company, corporate income tax, effective tax rate, Slovenia, Austria, Italy

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