Primerjava davčnega vidika dohodka iz zaposlitve v Sloveniji in na Švedskem

delo diplomskega projekta

Katja Kolarič (Author), Lidija Hauptman (Mentor)

Abstract

Dohodnina je eden od velike trojice davkov, ki ga poznajo skoraj vse države zahodnega sveta. Praviloma velja za pomemben javnofinančni vir. Pravno podlago za pobiranje tega davka predstavlja Zakon o dohodnini, ki določa, kdo sploh so zavezanci za dohodnino, vire dohodkov, predmet obdavčitve ter oprostitve plačila dohodnine. V nalogi diplomskega projekta se osredotočamo na dohodke iz zaposlitve in z njimi povezane davke. Obravnavamo področje davkov iz zaposlitve v Sloveniji in na Švedskem. Slednji državi imata enako stopnjo splošnega davka, to je 22 %. V obeh državah veljajo podobni zakoni, ki obravnavajo področje plač. V Sloveniji se davek plačuje na državnem nivoju, na Švedskem pa najprej na lokalnem oziroma občinskem in šele nato na državnem nivoju. Višina davka iz zaposlitve je različna, prav tako državni zakoni obravnavajo različne davčne olajšave in prispevke, ki jih plačujemo kot delojemalec oziroma delodajalec. Diplomska naloga odgovori na vprašanja višine in obdavčitve plač v Sloveniji in na Švedskem. Ugotovili smo, kakšen je strošek plače ob istem izplačilu na Švedskem in kakšen v Sloveniji. Izdelali smo primerjalno analizo obdavčitve povprečne višine bruto plač v obeh državah

Keywords

dohodek;plače;davki;dohodnina;davčne olajšave;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[K. Kolarič]
UDC:	336.22
COBISS:	13511452
Views:	638
Downloads:	97
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Comparison of the tax aspect of income from employment in Slovenia and Sweden
Secondary abstract:	Income tax is one of the big three taxes known by almost every country in the western world. As a rule, it is considered an important fiscal source. The legal basis for collecting this tax is the Personal Income Tax Act, which defines who are the persons liable for personal income tax, sources of income, the subject of taxation and income tax exemptions. In the thesis we focus on employment income and related taxes. We deal with employment taxes in Slovenia and Sweden. The latter countries have the same general tax rate of 22%. In both countries, similar laws apply to the area of wages. In Slovenia, the tax is paid at the national level, and in Sweden first at the local or municipal level and only then at the national level. The amount of employment tax varies, and state laws also address the various tax benefits and contributions we pay as an employee or employer. The thesis answers the questions of the level and taxation of wages in Slovenia and Sweden. We have found out what is the cost of a salary at the same payout in Sweden and what is it in Slovenia. We made a comparative analysis of taxation of the average gross wage in both countries.
Secondary keywords:	tax;income from employment;personal income tax;tax deduction;salary;
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	37 str.
ID:	11209973