diplomsko delo
Tatjana Meško (Author), Lidija Hauptman (Mentor)

Abstract

Z dohodnino so obdavčeni dohodki fizičnih oseb. Plača je najpomembnejša vrsta dohodka iz delovnega razmerja, od katere se plačujejo razne dajatve v državni proračun, za zagotovitev financiranja skupnih potreb države in prebivalstva. V Sloveniji so plače obdavčene z dohodnino in prispevki za socialno varnost, katere so zavezani plačevati delojemalci in delodajalci. Na Hrvaškem so plače obdavčene z dohodnino, davkom na dohodnino, posebnim davkom iz plač in s prispevki za socialno varnost, katere sta prav tako zavezana plačevati delojemalci in delodajalci. V okviru dohodnine vplivajo na obdavčitev plač še dohodninska lestvica in olajšave, ki se med državama razlikujeta tako po številu razredov in mejnih stopnjah kot po vrstah olajšav in njihovemu uveljavljanju. Za priznanje olajšav delojemalcu je na Hrvaškem pomembna davčna kartica. Med pomembnejše dohodke iz delovnega razmerja spadajo v obeh državah še regres za letni dopust, jubilejne nagrade, odpravnine, solidarnosten pomoči, povračila stroškov v zvezi z delom, ki se nad določenim zneskom obdavčijo kot plače, ter bonitete. Na njihovo obdavčitve vplivajo različne pravne podlage, ki jih moramo pri tem upoštevati. S pomočjo primerjalne analize obdavčitve plač smo ugotovili, da so v letu 2010 čiste plače po obdavčitvi na Hrvaškem nižje v primerjavi s slovenskimi. Prav tako so bili pri izplačilu plač bolj obdavčeni hrvaški delodajalci.

Keywords

plače;dohodnina;davki;obdavčenje;davčna stopnja;davčne olajšave;prispevki;socialna varnost;stroški;delo;boniteta;primerjalna analiza;

Data

Language: Slovenian
Year of publishing:
Source: Gorenja vas
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Talevski]
UDC: 336.22(497.4:497.5)
COBISS: 10380316 Link will open in a new window
Views: 5414
Downloads: 614
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Comparative analysis of salaries taxation in Slovenia and Croatia according to the income tax act
Secondary abstract: The income is taxed income individuals. Salary is the most important type of income from employment, from which a variety of contributions payable to the state budget to provide funding for state and collective needs of the population. In Slovenia, salaries are taxed with income tax and social security contributions, which are liable to pay employees and employers. In Croatia, the salaries are taxed with income tax, surtax, special taxes on salary and social security contributions, which are also required to pay employees and employers. The income tax impact on income tax scale of salaries and relief, which vary between countries by the number of classes and the marginal tax rate as by types of reliefs and their enforcement. For the recognition of employee reliefs in Croatia is an important tax card. Among the most important income from employment in both countries are in payment for annual leave, loyalty bonuses, severance pay, solidarity, assistance, reimbursement of expenses in connection with the work that is above a certain amount taxed as salary and advantages. Impact of taxation on their different legal bases that we have in mind. Through comparative analysis of taxation on salaries, we found that in 2010 net earnings after tax in Croatia are lower in comparison with the Slovenian. They were also more in the payment of wages taxed Croatian employers.
Secondary keywords: salary;income tax;taxable base;tax rate;tax relief;social security contributions;other income from employment;reimbursement of expenses in connection with work;advantages;surtax;special tax on salary;tax card.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 65 str.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID: 1011451