Obdavčitev dobička iz kapitala po ZDoh-2 : magistrsko delo

(UM)

Obdavčitev dobička iz kapitala po ZDoh-2 : magistrsko delo

Horvat, Žan, pravo

Dobiček iz kapitala zakon uvršča v širšo kategorijo dohodkov iz kapitala, ki predstavljajo relativno novost v slovenskem davčnem sistemu. Zakonodajalec je za obdavčitev dohodkov iz kapitala predvidel ... t. i. cedularni način obdavčitve. Dobiček iz kapitala zakon opredeljuje kot dobiček, dosežen z odsvojitvijo kapitala. Za odsvojitev kapitala se šteje vsaka odsvojitev kapitala ali dela kapitala, kot sta zlasti prodaja ali menjava kapitala. Zakon vsebuje različne določbe, ki v praksi zagotavljajo neobdavčenost določenih transakcij s kapitalom. Kot obliko davčne olajšave je šteti tudi institut odloga ugotavljanja davčne obveznosti. Tehnična narava določb o obdavčitvi kapitala (in v glavnem dohodninskega zakona kot takega) dopušča kaj malo možnosti različne razlage in aplikacije vsebujočih pravil, kar je ključno za zadoščenje načela pravne varnosti.

Type of material - master's thesis ; adult, serious

Publication and manufacture - Maribor : [Ž. Horvat], 2021

Language - slovenian

COBISS.SI-ID - 81164803

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Digital Library of the University of Maribor – DLUM

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Library	Call number – location, accession no. ...	Copy status
Faculty of Law, Mirko Ilešič Library, Maribor	knjižnica - prosti pristop d HORVAT Ž. Obdavčitev 2021 IN: 043326	available - outside loan, loan period: 28 days

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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
Horvat, Žan, pravo
Škof, Bojan	19470

Source: Personal bibliographies and: SICRIS

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