Davčni status pravnih oseb 'De lege lata - de lege ferenda' (Slovene)

The taxation of business organisations generally falls into two basic patterns: (1) corporate taxation and (2) transparent taxation. Corporate taxation imposes a tax on the income of corporations, usually formed under special enabling legalisation, and also taxes the profits distributed to the stockholders. Transparent taxation or ''flow-thru'' taxation taxes an income derived by the legal entities directly to the owners. The corporate tax systems in different countries range from (1) classical systems to (2) complete integration systems of corporate and personal income level taxation on distributed profits. Other countries have some kind of limited form of integration (p.e. Slovenia). In the research project research-team will try to find out what are the main issues defining the tax-status of the legal persons in different (OECD and EU) legal systems. The result of the research project will be a suggestion for application of the research-find-outs in Slovenian legislation.