Problems of taxation of income from a non-profit activity

Autor: Kralj, Suzana
Přispěvatelé: Kobal, Aleš
Jazyk: slovinština
Rok vydání: 2016
Předmět:
Zdroj: Kamnik
Popis: V magistrski nalogi je obravnavano področje delovanja nepridobitnih organizacij z vidika problematike obdavčitve dohodkov iz nepridobitne dejavnosti. Raziskala sem področje organiziranosti in značilnosti nepridobitnih dejavnosti. V osnovi lahko nepridobitne organizacije delimo na pravne osebe javnega in zasebnega prava oziroma na javne nepridobitne organizacije in zasebne nepridobitne organizacije. Razlika med njimi je, da prve delujejo v javnem interesu, druge pa v skupnem interesu. Temeljne oblike nepridobitnih organizacij so društvo, zavod, ustanova, verska skupnost ter skupnost lastnikov stanovanj, vendar pa iz samega imena nepridobitne organizacije ne moremo ugotoviti za katero pravno statusno obliko nepridobitne organizacije gre. K nepridobitnim organizacijam poleg naštetih prištevamo še politične stranke in sindikate. Glavna značilnost nepridobitnih organizacij je, da so ustanovljene v splošnokoristne namene s ciljem zagotavljati čim širšo raven zadovoljenosti potreb različnih interesnih skupin. V magistrski nalogi je posebna pozornost namenjena raziskovanju virov financiranja nepridobitne dejavnosti, ki jih v glavnem lahko razdelimo na dohodke iz državnih, regionalnih in občinskih proračunov ter ostale nepridobitne dohodke, kamor prištevamo donacije, članarine, investicije, koncesije. Pomemben delež financiranja nepridobitne dejavnosti predstavljajo tudi pridobitni prihodki, ki jih nepridobitne organizacije ustvarjajo s prodajo proizvodov in storitev ter s sponzorskimi sredstvi. Posebno pozornost sem namenila razlikovanju med donacijami in sponzorskimi sredstvi, saj je obravnavanje teh dveh vrst dohodkov v praksi nemalokrat napačno. Osrednji del magistrske naloge je bil namenjen proučitvi problematike obdavčitve dohodkov iz nepridobitne dejavnosti z vidika davka od dohodka pravnih oseb, davka na dodano vrednost in dohodnine. Pri obdavčitvi z davkom od dohodka pravnih oseb je osnovno poznavanje Pravilnika o opredelitvi pridobitne in nepridobitne dejavnosti, da se pravilno vključijo ali izvzamejo iz davčne osnove dohodki iz opravljanja nepridobitne dejavnosti, dohodki od obresti od depozitov, dohodki doseženi z organizacijo javnih humanitarnih in dobrodelnih prireditev, članarin, predvsem pa zbrane donacije in sponzorska sredstva. Tudi pri obdavčitvi z davkom na dodano vrednost je potrebno posebno pozornost nameniti pravilni določitvi odbitnega oziroma neodbitnega deleža davka na dodano vrednost. Dohodke kot so subvencije, članarine in sponzorska sredstva je potrebno vsakokrat znova proučiti z vsebinskega in ne le s formalnega vidika. Pri obdavčitvi z dohodnino prihaja pri nepridobitnih organizacijah do težav pri obravnavi prostovoljnega dela ter razmejitvi med avtorsko in podjemno pogodbo. Tudi pri izplačilu povračil stroškov funkcionarjev ni enoznačnega odgovora, kdaj so ti obdavčeni in kdaj ne. Namreč v določenih primerih jih ni potrebno vključiti v davčno osnovo za obračun dohodnine, v drugih pa je to nujno potrebno. Z namenom zagotovitve pravične obdavčitve dohodkov iz nepridobitne dejavnosti je nujno obravnavanje dohodkov iz vsebinskega vidika, torej kako je bil dohodek porabljen, ne pa le z vidika izvora, torej kdo ga je nepridobitni organizaciji nakazal. This master thesis discusses problems in the area of operation of non-profit organisations from the perspective of taxation of income from a non-profit activity. I have researched the area of organisation and characteristics of non-profit organisations. Basically, non-profit organisations can be divided to legal entities of public and private law or to public non-profit organisations and private non-profit organisations. The difference between them is that the former operate in public interest and the latter operate in common interest. Basic forms of non-profit organisations are a society, an institution, an establishment, a denomination and a community of homeowners, but we cannot deduce the legal status type of the non-profit organisation just from the name of the non-profit organisation. Political parties and trade unions are also counted as non-profit organisations. The main feature of non-profit organisations is that they are founded in the public-benefit purpose with the goal to ensure the widest possible level of satisfaction of needs of different interest groups. Special attention in this master thesis is paid to researching the sources of financing non-profit activities, which can basically be divided to income from state, regional and municipal budgets and other non-profit income like donations, memberships, investments and concessions. Revenues are also an important part of financing of non-profit organisations, which non-profit organisations get by selling products and services and also with sponsorships. Special attention was given to distinguishing between donations and sponsorships, because the treatment of these two types of income is often wrong in practice. The main part of the master thesis was devoted to the study of problems of taxation of income from non-profit activities in terms of corporate income tax, value added tax and personal income tax. When levying a corporate income tax it is important to know the Regulations concerning the definition of profit and non-profit activities to be able to properly include or exclude from the tax base the income from non-profit activities, income from deposit interests, income from organising public humanitarian and charity events, memberships, and especially donations and sponsorships. Also when levying value added tax, it is important to pay special attention to correct definition of deductible or non-deductible share of value added tax. Income such as subsidies, memberships and sponsorships has to be reviewed in each case from a substantive and not merely formal point of view. When levying personal income tax, non-profit organisations have problems in dealing with voluntary work and the distinction between authorial contracts and service contracts. There is also no single answer when payment of reimbursements to officials is taxed and when not. In some cases they do not have to be included in the tax base for calculating personal income tax, and in other cases it is necessary. With the purpose of ensuring fair taxation of income from non-profit activities it is necessary to treat income from substantial viewpoint (how the income was spent) and not only from the source viewpoint, i.e., who made the payment.
Databáze: OpenAIRE
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