TAX ASPECT OF INDIVIDUAL FINANCIAL INVESTMENTS

Fizične osebe imajo za oplemenitenje svojih prihrankov na voljo številne finančne naložbe. Te se med seboj razlikujejo glede na tveganje, likvidnost in donosnost. Pri izbiri naložbe je poleg naštetih lastnosti potrebno upoštevati tudi davčni vidik, saj lahko pomembno vpliva na donosnost naložbe. Diplomsko delo obravnava davčni vidik najpogostejših finančnih naložb fizičnih oseb. Obravnavne so naložbe v: bančne depozite, vzajemne sklade, vrednostne papirje in izvedene finančne instrumente. Za vsako vrsto naložb so predstavljene njene značilnosti, posebnosti ter prednosti in slabosti. Davčni vidik naložb je predstavljen glede na aktualno slovensko davčno zakonodajo. Obdavčitev obresti, dividend in kapitalskih dobičkov je obravnavana po Zakonu o dohodnini - 2, obdavčitev dobičkov od odsvojitve izvedenih finančnih instrumentov pa po Zakonu o davku od dobička od odsvojitve izvedenih finančnih instrumentov. Za nekatere vrste naložb so predstavljene tudi zakonsko dovoljene možnosti, ki omogočajo znižanje davčne osnove.For individuals there are many financial investments at their disposal to enrich their savings. The investments differ in terms of risk, liquidity and profitability. , In addition to the characteristics listed above in the selection of the investments the tax aspect has to be taken into account as well, because it has a significant impact on the returns of the investment. The diploma thesis deals with the most common tax aspects of financial investments by private individuals. It includes investments in bank deposits, mutual funds, securities and derivatives. For each investment type its characteristics, specialty, the advantages and disadvantages are described. The tax aspects of investments are presented with regard to the current Slovenian tax legislation. The taxation of interest, dividends and capital gains is treated according to the Personal Income Tax Act and the taxation of profit from the disposal of derivatives according to the Law on Tax on Profit from Disposal of Derivaties respectively. For certain types of investments legally permissible options enabling a reduction of the tax base are presented