Obdavčitev dohodka iz delovnega razmerja

diplomsko delo

Tina Peklar (Author), Bojan Škof (Mentor)

Abstract

V diplomskem delu je obravnavan dohodek iz delovnega razmerja, ki se obdavčuje z dohodnino. Bralcu sem želela podati celosten vpogled na obravnavano področje, zaradi česar ga skušam preko kratkega orisa zgodovinskega vidika in pojasnitve nekaterih splošnih pojmov pripeljati do ureditve kot jo narekuje veljavna zakonodaja. Tematiko obravnavam zlasti s stališča davčnega zavezanca, zato so poleg posameznih elementov ki vplivajo na obdavčitev, kot so olajšave, prispevki, akontacija itd., predstavljene še nekatere dodatne kategorije- konkretni izračuni, zakonodajna ureditev in primerjava višine osebnega dohodka v Avstriji ter dvojna obdavčitev.

Keywords

davčno pravo;obdavčitev;davki;Slovenija;delovno razmerje;dohodnina;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[T. Peklar]
UDC:	336.2(043.2)
COBISS:	4519723
Views:	2830
Downloads:	274
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	EMPLOYMENT INCOME TAXATION
Secondary abstract:	The diploma thesis deals with the employment income, which is subject to income tax. I wanted the reader to be provided with a comprehensive insight of the considered topic. Therefore, I tried to present the applicable law by outlining the historical point of view and clarifying some general income tax concepts. The issues presented on the folowing pages are explored from the taxpayers perspective. In addition to individual elements affecting taxation (tax reliefs, social security contributions, income tax prepayments, etc.) some further categories are presented (such as actual calculations, the Austrian legislative system, comparison of employment income between Slovenia and Austria and double taxation issues).
Secondary keywords:	income tax;resident (non-resident);employment income;tax exemptions;tax reliefs;tax base;tax rate;the income tax prepayment;social security contributions;double taxation;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	V, 73 str.
ID:	8726084