ECONOMIC AND LEGAL ASPECTS OF FACTORING AS WELL AS ACCOUNTING AND TAX HANDLING PECULIARITIES IN FACTORING

V današnjem poslovnem svetu in okolju, kjer je konkurenca sinonim za obstoj in preživetje, se veliko družb srečuje z izzivom, kako priti do finančnih sredstev. Konkurenčna podjetja si bodo zagotovila preživetje na trgu ter hkrati omogočila nadaljnji razvoj in rast le z vključevanjem na vse bolj konkurenčen mednarodni trg. Predvsem male in srednje družbe se nenehno srečujejo s problemi in izzivi na področju pridobivanja različnih finančnih sredstev za njihovo poslovanje in nemoten nadaljnji razvoj. Faktoring kot sintetična finančna storitev predstavlja eno izmed pomembnih alternativnih oblik za zagotavljanje lažje dostopnosti finančnih sredstev pravkar omenjenim družbam ter tako posredno prispeva k zmanjšanju trenutnega »kreditnega krča« oziroma kreditne vrzeli. Prvi del magistrske naloge je tako namenjen predvsem ekonomskemu vidiku faktoringa. V nalogi želim predstaviti pravno naravo faktoringa oziroma bolje rečeno problematiko zaradi pravne neurejenosti pogodbe o faktoringu, hkrati pa predstaviti razmerja, ki so v poslu faktoringa ključna. Dejstvo je, da faktoring v Sloveniji ni tipično zakonsko urejen, zato je v nalogi predstavljena zakonsko urejena pravna podlaga. Ker pogodba o faktoringu vsebuje sestavine različnih pogodb, pravimo, da je mešana pogodba. Dodani so še fiduciarni posli, in sicer fiduciarna cesija ter nekatere izpeljane oblike. V nalogi opozarjam še na računovodsko in davčno problematiko, s katero se ukvarjajo faktoring družbe. Svoja stališča podprem z ustrezno zakonsko podlago, s stališči davčnega organa in nekaterimi drugimi viri. Poudarjam pa, predvsem zaradi svoje kompleksnosti, da je za faktoring težko najti enostavne pravne, računovodske, davčne in druge rešitve.In today\u27s business world and surrounding environment, where competition is synonymous with existence and survival, many companies are met with the challenge of accessing financial resources. Competitive companies can guarantee their own market survival and allow for further development and growth only by participating in the more competitive, international market. In terms of business management and uninterrupted development, small and medium companies are associated, above all, with continuous problems and challenges when attempting to acquire various financial resources. For these companies, factoring as a »synthetic« financial service presents one of the significant alternative forms for ensuring easier accessibility to financial resources thus indirectly contributing to a reduction in the current »credit crisis« or credit gap. The first part of this thesis is primarily intended for the economic aspect of factoring. In this Master’s thesis I wish, in particular, to present the legal nature of factoring or, in other words, the problems that occur due to the legal disorganization of factoring contracts and, at the same time introduce the key relationships in the business of factoring. The fact is that factoring in Slovenia is not properly regulated, therefore, this thesis presents the statutory legal basis. Seeing as the factoring contract contains components of various contracts, we say that it is a mixed contract. Fiduciary transactions are added simultaneously, namely fiduciary cession, and certain other derived forms. Within this thesis, I also caution against accounting and tax issues which concern many factoring companies. I support my opinions on this matter with a relevant legal foundation, positions adopted by the tax authority and some other sources. However I stress that, because of factoring’s complexity, it is difficult to find simple legal, accounting, tax or other solutions