The limit to tax competition between private entrepreneurs, companies with share capital and partnerships

Magistrska naloga obravnava davčno konkurenčnost med družbo z omejeno odgovornostjo, družbo z neomejeno odgovornostjo ter samostojnim podjetnikom. V nalogi so predstavljene metode za davčno optimiranje. Obravnavano je davčno načrtovanje in davčno administriranje. Predstavljene so možnosti, ki omogočajo kreativnost davčnega optimiranja ob upoštevanju davčnih predpisov okolja, v katerem se davčni zavezanec udejstvuje. Posamezna pravnoorganizacijska oblika je analizirana s statusnega, davčnega in računovodskega vidika. V osrednjem delu magistrska naloga obravnava primerjavo neposredne obdavčitve posamezne pravnoorganizacijske oblike. Predstavljeni so modeli izračuna davčnih obremenitev ob upoštevanju specifike gospodarske družbe in samostojnega podjetnika, prav tako je analizirana obdavčitev izplačila dobička družbenikom. V zadnjem poglavju so analizirani razlogi za prenehanje opravljanja dejavnosti s. p. in prikazani načini prenehanja, med katerimi je večji poudarek namenjen statusnemu preoblikovanju samostojnega podjetnika v družbo z omejeno odgovornostjo.The master’s thesis discusses tax competition concerning limited liability companies, unlimited liability companies and private entrepreneurs. The thesis describes methods for tax optimization. It reviews tax planning and tax administration. It describes possibilities which enable a creative tax optimization while taking into account tax laws of the environment a tax person is active in. Each legal organizational form is analyzed in view of its status, taxes and accounting. The central part of master’s thesis compares the direct taxation of each legal organizational form. It represents the models of tax burden calculation considering the distinctiveness of corporate entities and private entrepreneurs, as well as analyzes the taxation of distributed profits to company members. The last part deals with the analysis of reasons for winding up private entrepreneur’s operations and the review of winding up methods with particular emphasis on status restructuring of a private entrepreneur to a limited liability company