Comparison of income taxation between sole proprietor and limited company

Diplomska naloga primerja obdavčitev dohodka pri družbi z omejeno odgovornostjo in samostojnem podjetniku. Kot dohodek je definiran vsak dobiček, ki ga gospodarski subjekt pridobi z opravljanjem pridobitne dejavnosti. V nalogi sta najprej predstavljena davek od dohodkov pravnih oseb in dohodnina (kot davek na dohodek iz dejavnosti), potem pa so podrobneje obravnavane posamezne vrste dohodkov in odhodkov, ki vplivajo na višino davčne osnove pri obeh davkih. Posebej so obravnavane še davčne olajšave, davčna izguba ter spremembe računovodskih usmeritev in popravki napak.The thesis compares the taxation of income in a limited company and in a sole proprietor. The income is defined as any profit that the business entity acquires by gainful activity. Firstly corporation tax and business tax are presented and then specific types of income and expenditures that influence the tax base are considered. Tax reliefs, tax loss, changes in accounting standards and corrections of errors are considered separately