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Vpliv olajšave za vlaganje v raziskave in razvoj na davek od dohodkov pravnih oseb : magistrsko deloOstanek, SimonNamen 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.Type of material - master's thesis ; adult, seriousPublication and manufacture - Ljubljana : [S. Ostanek], 2020Language - slovenianCOBISS.SI-ID - 31505155
Author
Ostanek, Simon
Other authors
Stanimirović, Tatjana
Topics
davek |
pravne osebe |
olajšava |
raziskave in razvoj |
davčni kredit |
tax |
legal person |
relief |
research and development |
tax credit
Library | Call number – location, accession no. ... | Copy status |
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Faculty of Administration, Ljubljana | Knjižnica MB 631 IN: 220000631 |
available - reading room |
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Ostanek, Simon | |
Stanimirović, Tatjana | 31028 |
Source: Personal bibliographies
and: SICRIS
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