VPLIV OLAJŠAVE ZA VLAGANJE V RAZISKAVE IN RAZVOJ NA DAVEK OD DOHODKOV PRAVNIH OSEB : magistrsko delo

Ostanek, Simon (author), Stanimirović, Tatjana (mentor)

Namen magistrskega dela je proučiti trenutno stanje v zvezi z olajšavo za vlaganja v R&R v Sloveniji ter drugih državah EU, kot sta Avstrija in Irska. Ugotoviti želim, ali se število zavezancev, ki uveljavlja olajšavo za vlaganja v R&R, v zadnjih letih v Sloveniji povečuje ter kako je to število razporejeno po dejavnostih. Prav tako želim analizirati, ali se zneski oz. % olajšave za vlaganja v R&R, ki jo davčni zavezanci uveljavljajo v davčnih obračunih glede na davčno osnovo, skozi leta povečujejo v Republiki Sloveniji ter kakšen sistem ureditve omenjene olajšave bi lahko bil zakonodajno boljši. Cilje dosežem z utemeljitvijo dveh glavnih hipotez. Raziskovanje temelji na analizi podatkov, pridobljenih s strani Finančne uprave Republike Slovenije, ter na literaturi in virih. Pri pisanju uporabim deskriptivni in analitični pristop raziskovanja. Ugotovim, da se v analiziranem obdobju število davčnih zavezancev, ki uveljavljajo olajšavo za vlaganja v R&R, ne povečuje. Prav tako opazim, da si davčni zavezanci vse manj znižujejo davčno osnovo z olajšavo za vlaganja v R&R. Na podlagi primerjave z izbranimi državami pa ugotovim, da bi Slovenija lahko boljše uredila olajšavo. Ključne ugotovitve primerjave so pokazale, da bi bilo potrebno razmisliti o uveljavitvi olajšave v obliki davčnega kredita. Ugotovitve so uporabne, saj prikažejo možnosti drugačne ureditve olajšave za vlaganja v R&R.

• Language: Slovenian
• Keywords: davek, pravne osebe, olajšava, raziskave in razvoj, davčni kredit
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [S. Ostanek]
• Year: 2020
• Number of pages: XII, 84 str.
• PID: 20.500.12556/RUL-121362
• UDC: 336.564.23
• COBISS.SI-ID: 31505155
• Publication date in RUL: 06.10.2020

Secondary language

• Language: English
• Title: THE IMPACT OF THE RESEARCH AND DEVELOPMENT INVESTMENT RELIEF ON THE CORPORATION TAX

Abstract

The purpose of the master’s thesis is to study the current situation of relief for research and development (R&D) investment in Slovenija and other EU countries, such as Austria and Ireland. I want to find out whether the number of taxpayers claiming relief for R&D investment in Slovenia has increased in recent years and how this number is distributed by the business branch. I also want to analyze whether the amounts or % of the R&D investment relief that taxpayers have applied in their tax report have increased in the Republic of Slovenia over the years and what system of regulation could be better. I achieve my goals by justifying two main hypotheses. The research is based on the analysis of data obtained from the Financial Administration of the Republic of Slovenia and on sources and literature. I use a descriptive and analitycal research approach when writing. I find out that over the analyzed period, the number of taxpayers claiming R&D investment relief has not increased, I also notice that taxpayers are reducing the tax base less and less with R&D investment relief. On the basis of comparison with the selected countries, I find out that Slovenia could better regulate the relief. The key findings of the comparison indicated that tax credit should be introduced in Slovenia. The findings are useful because they show the possibility of different arrangements for R&D investment relief.

• Keywords: tax, legal person, relief, research and development, tax credit