TFL Vsebine / Revija Javna uprava

V članku avtor najprej predstavi, na katerih podlagah države ločujejo nepridobitne od pridobitnih oblik organiziranja. Pozneje opiše še davčne spodbude, s katerimi države pomagajo nepridobitnim oblikam organiziranja. Pri tem se osredotoča na oprostitve, ki veljajo na področju davka od dohodka. Pojasni, da nekatere države nepridobitnih organizacij sploh ne obdavčujejo, v drugih državah pa je njihovo davčno breme nižje od davčnega bremena pridobitnih organizacij. V zadnjem primeru države omogočajo bodisi znižanje njihove davčne osnove bodisi znižanje njihove davčne stopnje. Pogosteje se države odločajo za prvo možnost. V nadaljevanju so podrobneje predstavljene veljavne ureditve na Hrvaškem, v Italiji, Avstriji in Avstraliji in na koncu je podana kritična analiza slovenske ureditve.

In the beginning of the article the author deals with the grounds for separating profit and non-profit organizations. After that he describes tax incentives which different countries use to help non-profit organizational forms. The author focuses on income tax exemptions which can be used by these sorts of organizations. He explains that in some countries non-profit organizations are not taxed at all, in other countries their tax burden is lower compared to profit organizations. In later case the countries either allow lowering their tax base or lowering their tax rate. The first solution is more common. Valid Croatian, Italian, Austrian and Australian legislations are described next. The article is concluded with a critical analysis of the Slovenian legal regulation.