Choice rationality of the company\u27s legal organizational form according to the company\u27s expected income

Poraslo je število novih podjetij, predvsem samostojnih podjetnikov, ki iščejo nove priložnosti. Zelo pomembno je, da novoustanovljena podjetja poslujejo dobro in sprejemajo odločitve, ki jim prinašajo uspešno prihodnost. Ravno zato je danes velikega pomena poznavanja področja obdavčitve in zakonodaje, pomembno pa je tudi, da se zna podjetje prav odločati v svoji obliki podjema. V diplomskem delu opisujem različne vrste podjemov. Tako je moj diplomski projekt sestavljen iz treh glavnih delov. V prvem delu opisujem različne pravnoorganizacijske oblike. Pri tem dajem poudarek na dejstva, ki so pomembna za primerjavo le-teh in pomembne značilnosti posameznih oblik. V drugem delu predstavljam kriterije za primerjavo. Oblike posameznih podjemov predstavljam na osnovi plačila prispevkov, odgovornosti posameznih subjektov, ustanovitvenega kapitala in obveznih evidenc. V tretjem delu predstavim še obdavčitev posameznih pravnorganizacijskih oblik.The number of new businesses, that are looking for new opportunities has increase. It is very important that new companies do business well and take decisions, that bring them a successful future. It is pricisely for this reason that today knowledge of the field of taxation and legislation is of great importance, but it is also important that the copmany can decide correct in its own form of business. In the diploma work i describe various types of subjects. My graduation work consists of three main parts. In the first part I describe variouslegal organizational forms. I give ephasis to facts that are important for comparing them and important charasteristics of individual forms. In the second part I present the criterias for comparison. I represent the forms of individual subjectson the basis of welfare payments, responsabilities of individual subjects, founding capital and obligatory records. In the third part I present the taxation of individual legal organizational forms