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.
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