Davčno načrtovanje na ravni politike podjetja = (Tax planning on the corporate policy level)
Hauptman, Lidija
Davki so pomemben dejavnik razvoja podjetja. V prispevku bomo na mariborskem modelu celostnega poslovodenja (integralnega menedžmenta) proučili pomen davkov na ravni politike podjetja ter predstavili ...načrtovanje politike podjetja iz davčnega vidika. Za izbiranje, snovanje in oblikovanje politike podjetja ter njeno uresničevanje je treba priskrbeti vsebinske podatkovne podlage. V prispevku bomo razkrili, kako lahko ustanovitelji, lastniki in poslovodniki načrtujejo davke v podjetjih in kako lahko davki vplivajo na vsebinske podatkovne podlage.
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