SUSTAINABLE RESPONSIBLE REPORTING FOR TAX PURPOSES

Namen diplomskega seminarje je bil preučiti razvitost družbeno odgovornega poročanja za davčne potrebe, torej opredeliti vidike družbene odgovornosti za davčne potrebe. Da bi dosegli zastavljen namen diplomskega seminarja, smo si zastavili kar nekaj ciljev, ki smo jih skušali doseči skozi celotno proučevanje družbeno odgovornega poročanja za davčne potrebe. Naša naloga je bila najprej opredeliti pojem družbene odgovornosti, proučiti kaj so družbeno odgovorna podjetja in kako delujejo ter določiti in proučiti zakonski okvir, znotraj katerega delujejo. Po opredelitvi osnovnih pojmov pa smo prešli na proučevanje konkretnih primerov, in sicer na treh poljubno izbranih tujih podjetij. Tako smo prišli do več različnih ugotovitev. Prva ugotovitev diplomskega seminarja je bila, da za družbeno odgovornost podjetij ne obstaja zgolj ena definicija, temveč da pojmovanje le te odvisno od kraja in časa v katerem se nahajamo. Ugotovili smo, da imajo različna podjetja različne sisteme oziroma načine sestavljanja poročila o davkih. Podjetja sestavljajo svoja poročila o davkih na načine, ki so jim glede na njihovo velikost ter dejavnost, ki jo opravljajo najbližje. Naslednja ugotovitev je bila, da družbeno odgovorno poročanje za davčne potrebe vedno bolj pridobiva na pomenu, saj je v zadnjem času, objavljenih vedno več strokovnih kot tudi nestrokovnih člankov in ostalih avtorskih del, pa tudi zakonski okvir družbeno odgovornega poročanja, se vedno bolj širi na področje družbeno odgovornega poročanja za davčne potrebe. Prišli smo tudi do ugotovitev, da je za slovenska podjetja to področje še precej neraziskano, čeprav se vedno bolj vidi napredek podjetij tudi na tem področju.Our graduate seminar is aimed at researching how developed social responsibility reporting for the purposes of taxation is, namely, at defining the views of corporate social responsibility for the purposes of taxation. To reach the purpose of our graduate seminar we have set some goals which we strived to reach through the entire research of social responsibility reporting for the purposes of taxation. Firstly, our task was to define the term of corporate social responsibility, to research what socially responsible corporations are, how they operate and to research the legislation frame for the business operation of socially responsible corporations. Moreover, concrete examples of three foreign companies were studied. However, we came to more different conclusions. The first conclusion of our graduate seminar was that there is not just one definition of corporate social responsibility, howeverthe definition depends on the place and time we are situated. As a matter of fact, we came to the conclusion that different companies have different systems of tax reporting depending on the size of a company as well as company’s activity. Secondly, social responsibility reporting for the purposes of taxation is gaining more and more importance as a great number of expert and non-expert articles as well as other essays have been published. In addition, the legislation of social responsibility reporting has been spreading to the field of social responsibility reporting for the purposes of taxation. Finally, we came to the conclusion that in Slovenia this field has not been researched to a great extends yet, although the progress of companies can be noticed lately