Primerjava obdavčitve dohodkov iz zaposlitve med Slovenijo in Portugalsko

delo diplomskega seminarja

Tamara Čander (Author), Borut Bratina (Mentor)

Abstract

Evropska unija urejanje davkov prepušča državam članicam, skupna so le določena načela, po katerih se morajo države članice ravnati. Tako vlade držav članic nosijo odgovornost za raven neposrednega obdavčevanja. Davčni sistem ni zasnovan na vnaprej definiranih načelih in principih, temveč je odraz kompromisa različnih političnih sil, ki so podvržene zgodovinskemu razvoju in željam po uvajanju novih dajatev. Slovenija in Portugalska sta zaradi zahtev Evropske unije po harmonizaciji davčnih sistemov in teženj gospodarstva, davčno področje že večkrat reformirali. Kljub tem težnjam, pa se državi razlikujeta v enoti obdavčenja, davčnih stopnjah in dohodninskih razredih, olajšavah ter socialnih prispevkih. Z administrativnega vidika med njima ni bistvenih razlik. Slovenija in Portugalska imata sklenjen sporazum o preprečevanju dvojnega obdavčenja, kar omogoča pravičnejšo obdavčitev nerezidentov. Bistvene ugotovitve so, da lahko Portugalci uveljavljajo dodatne olajšave, ki jih ZDoh-2 ne pozna ali pa so po IRS njihovi zneski višji kot za slovenske državljane po ZDoh-2. Enota obdavčenja v Sloveniji je posameznik, na Portugalskem pa družina, kar zagotavlja večje prihranke, predvsem pri zakoncih, katerih dohodki se močno razlikujejo. Socialni prispevki v Sloveniji znašajo skupno 38,2%, na Portugalskem pa 34,75%, pri čemer so prispevki delojemalcev na Portugalskem samo 11%, v Sloveniji pa 22,1 %. Manjši socialni prispevki, višje davčne olajšave ter večje število dohodninskih razredov vodijo do manjših zneskov za plačilo dohodnine in večje plače za izplačilo. Predlagamo, da se v Sloveniji stopnja prispevkov zniža in da se uvede zgornja meja zneska za plačilo. Prav tako je potrebno urediti dohodninske razrede in prehode med njimi.

Keywords

davčni sistemi;davčna stopnja;obdavčenje;dohodek;dohodnina;davčne olajšave;zakonodaja;Slovenija;Portugalska;primerjave;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Čander]
UDC:	336.226.11
COBISS:	10867228
Views:	2113
Downloads:	159
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂcomparison of employment income taxation between Slovenia and Portugal
Secondary abstract:	The European Union regulation of taxes for Member States, directs only the principles to which Member States must comply. National governments have the responsibility for setting the level of direct taxation. The tax system is based on pre-defined principles, but it reflects a compromise of different political forces, which are subject to historical development and tendencies to introduce new taxes. Slovenia and Portugal have due to the requirements of European Union to harmonize tax systems and trends of the economy, reformed the area for several times. Despite these aspirations, countries vary in the unit of taxation, tax rates and income tax brackets, deductions and social contributions. In terms of administration there are no significant differences. Slovenia and Portugal have an agreement on preventing double taxation, which allows a fairer taxation of nonresidents. Main findings are that the Portuguese could claim additional tax relief which ZDoh-2 does not know, or the IRS figures are higher than for Slovenian citizens at ZDoh-2. The unit of taxation in Slovenia is the individual, while in Portugal it is family, which provides greater savings, especially for spouses whose incomes vary widely. Social contributions in total in Slovenia are 38.2% and in Portugal 34.75%, whereas employee contributions in Portugal are only 11% but in Slovenia 22.1%. Smaller social security contributions, higher tax deduction of income tax and a greater number of income tax brackets, lead to smaller amounts of income tax and higher wages to be paid. We suggest that in Slovenia the contribution rate is reduced, plus introducing a ceiling price to pay. It is also necessary to regulate personal income tax brackets and transitions between them.
Secondary keywords:	tax system;income tax;resident / non-resident;income from employment;the unit of taxation;tax rate;the advance income tax and social security contributions;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	60 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	1015851