Analiza neposrednega obdavčenja pravnih oseb

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Analiza neposrednega obdavčenja pravnih oseb

Tičar, Bojan, 1965-

Neposredno obdavčevanje pravnih oseb pomenijo tiste dajatve, pri katerih je davčni zavezanec in davčni nosilec ista oseba. Neposrednih davkov je več vrst. Najpomembnejši je davek na dobiček pravnih ... oseb. Davek na dobiček v večini pravnih redov plačujejo kapitalske družbe. To pomeni, da je civilnopravna subjektiviteta kapitalskih družb priznana davčnopravno, medtem ko subjektiviteta osebnih družb ni. Ločitveno pravilo velja zato predvsem za neposredno obdavčevanje kapitalskih družb. Z metodo integracije je postavljen most med davkom na dobiček pravne osebe in osebno dohodnino družbenikov. Metoda integracije je nomotehnična metoda, s katero se v davčnih zakonodajah odpravlja dvojna obdavčitev. Zato je vprašanje stopnje integracije (transparentnosti) vprašanje izbora statusnopravne oblike.

Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 25, št. 2, 1999, str. 267-273)

Type of material - article, component part

Publish date - 1999

Language - slovenian

COBISS.SI-ID - 2644305

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Author
Tičar, Bojan, 1965-

Topics
pravne osebe | neposredno obdavčenje | davki | davki na dobiček

Holdings

source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Let. 25, št. 2, 1999, str. 267-273)

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Year	Impact factor		Edition		Category		Classification
Year	JCR	SNIP	JCR	SNIP	JCR	SNIP	JCR	SNIP

Links to authors' personal bibliographies	Links to information on researchers in the SICRIS system
Tičar, Bojan, 1965-	14566

Source: Personal bibliographies and: SICRIS

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