delo diplomskega seminarja
Alenka Kretič (Author), Lidija Hauptman (Mentor)

Abstract

Dohodnina je davek, ki obdavčuje dohodke fizičnih oseb. Najpomembnejši vir dohodnine so dohodki iz zaposlitve rezidentov RS, ki praviloma že med letom plačujejo akontacijo dohodnine kot odbitek davka pri plači. Na začetku vsakega leta (praviloma v mesecu marcu) se naredi obračun dohodnine za preteklo leto. Obračun nam pokaže, kolikšen znesek dohodnine je od vseh svojih dohodkov zavezan rezident RS plačati ter koliko je med letom že plačal. V primeru, da je med letom plačana akontacija dohodnine višja od zneska odmerjene dohodnine, je zavezanec upravičen do vračila presežka, v nasprotnem primeru mora razliko doplačati. Zavezanci za dohodnino so od leta 2005 dalje vsi rezidenti RS, ki dosegajo po Zakonu o dohodnini z dohodnino obdavčljive dohodke. Z dohodnino se obdavčijo vsi dohodki rezidentov RS, ne glede na to, kje je dohodek dosežen. Do leta 2005 rezidenti, ki svoje dohodke dosegajo v tujini, v RS dohodnine niso plačevali. Z novo zakonodajo iz leta 2009 ZDavP-2 in ZDoh-2 zavezancem, ki svoje dohodke dosegajo v Avstriji, poleg splošne olajšave in vseh ostalih (v primeru, da zavezanec zadostuje zahtevanim pogojem) priznavata dodatno znižanje davčne osnove za izračun letne dohodnine iz naslova posebne osebne olajšave za čezmejne delovne migrante, ki za leto 2010 znaša 7.112,00 EUR. Zavezanci so obdavčeni po načelu svetovnega dohodka, kar pomeni, da so upravičeni tudi do odbitka v tujini plačanega davka. Znesek priznanega odbitka tujega davka se izračuna po odstotku, ki je enak deležu tujih dohodkov v vseh doseženih dohodkih oz. največ do višine odmerjene dohodnine. Odstotek priznanega odbitka se računa od odmerjene dohodnine. Zavezanci se obdavčijo po enaki dohodninski lestvici. S pomočjo primerjalne analize smo ugotovili, da ob predpostavki, da zavezanec v vseh treh primerih dosega enake bruto dohodke, se mu od plače plačuje enak znesek prispevkov za socialno varnost in uveljavlja enak znesek plačane dohodnine, obdavčitev temelji na neenakosti in nepravičnosti. Zavezanca se v različnih primerih vira dohodka različno obdavči – njegova obveznost za plačevanje dohodnine se razlikuje glede na vir dohodka. Takšna zakonodaja in obdavčitev je v nasprotju z načelom enakosti in pravičnosti, saj ob predpostavki, da zavezanec dosega iste bruto dohodke, v vseh treh primerih plača različno visok znesek dohodnine in je njegova obveznost do države z vidika dohodnine različna.

Keywords

dohodnina;davki;obdavčenje;davčna stopnja;davčne olajšave;davčni zavezanci;mednarodni sporazumi;prispevki;socialna varnost;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [A. Kretič]
UDC: 336.22
COBISS: 10884892 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Analysis of taxation of residents of Slovenia on the source of income
Secondary abstract: The income tax is based on income of individuals. The most important source of personal (income) tax is the income from employment of the residents of Slovenia. It is monthly charged from the salary as tax prepayment. In the beginning of each year (predominantly in March) pay income is calculated for the previous year. The calculation shows the amount of income tax to be paid by the resident and the amount already paid during the year. In case of tax prepayment overcharged, the individual is eligible for refund of the exceeding amount. In the opposite case, the individual is obliged to pay the remaining amount. Since 2005 taxable persons are all residents of Slovenia, who reach the income standards defined in the Personal Income Tax Act. All incomes are subject to the tax on income of individuals regardless of income location. Until 2005 residents of Slovenia whose income originated from abroad were not subjects of tax on income of individuals. With the new legislation dating from 2009 ZdavP-2 and Zdoh-2 laws admit tax payers whose income originates in Austria, besides general income tax relief and others (in case the individual meets the criteria), additional reduction on tax base in calculation of the yearly tax on income of individuals in accordance with personal allowance for transboundary labour migrants. For the year 2010 it accounts to 7.112,00 EUR. The tax payers are subjects to the principle of world income, which means that they are eligible for reduction of the abroad tax prepayment. The reduction is calculated on the percentage which corresponds with the proportion of incomes from abroad in all incomes but not higher than calculated personal income tax. The percentage of admitted reduction is calculated on the basis of the personal income tax. The persons liable are subjected to tax according to the same income scale. Comparative analysis shows that, by assuming that an individual in all three cases reaches the same gross incomes, the same amount of money for social security contribution and the same monthly tax payment are taken from his salary. The taxation is unequal and unfair. In different cases the taxation varies - the individual is taxed according to the income source. Such legislation and taxation is in contradiction with the principles of equality and fairness. On the assumption that an individual gets the same gross income he pays a different amount of income tax in all three cases.
Secondary keywords: income tax;resident;tax base;tax rate;tax reduction;tax reduction for transboundary labour migrants;foreign tax reduction;world income;international agreement;social security contribution;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 40 str.
Keywords (UDC): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID: 1015468