Davek od dohodka fizičnih oseb v Sloveniji in Avstriji

delo diplomskega seminarja

Barbara Ugeršek (Author), Darja Boršič (Mentor)

Abstract

Financiranje državne porabe je nujno ter ogromno pripomore k normalnemu in stabilnemu delovanju določene države. Zaradi same narave davčnega sistema ter davkov, ki večinoma predstavljajo dotok javno-finančnih prihodkov ter enostranski odvzem dohodka, so bolj ali manj nepriljubljeni in nezaželeni. Tudi slovenski davčni sistem funkcionira po zgoraj omenjenem principu. Avstrija ja davek od dohodka prevzela po nemškem zakonu. Pred davčno reformo je Republika Avstrija poznala pet davčnih razredov, po spremembi pa je pet davčnih razredov zmanjšala na štiri davčne razrede. Kot smo ugotovili sta oba davčna sistema zasnovana po načelu svetovnega dohodka, kar pomeni, da so upoštevani vsi dohodki, doseženi v tujini kot doma. Problematiko dvojne obdavčitve pa ureja Sporazum o izogibanju dvojne obdavčitve oziroma Konvencije o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje, ki sta ga Avstrija in Slovenija sklenile 1. Oktobra, leta 1997, s podpisom Protokola v Ljubljani, ki je bil spremenjen 26. septembra 2006.

Keywords

davki;obdavčenje;fizične osebe;pravna oseba;davčni sistemi;dohodnina;davčne olajšave;Avstrija;Slovenija;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[B. Ugeršek]
UDC:	336.226.11(497.4:436)
COBISS:	11540252
Views:	2735
Downloads:	233
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Personal income tax in Slovenia and Austria
Secondary abstract:	The financing of State spending is necessary and represents a huge help to the normal and stable functioning of a given country. Due to the very nature of the tax system – taxes mostly represent the influx of public finance income and unilateral withdrawal of income. They are also more or less unpopular and unwanted. Slovenian tax system is functioning according to the above-mentioned principle. Austrian tax system is adopted from the German law. Before the tax reform, the Republic of Austria knew five tax brackets, after the change, those five tax brackets reduced to four tax brackets. As we found out, both tax systems – Slovenian and Austrian are based on the principle of the world’s income, which means that they have taken into account all income that is achieved abroad or at home. The issue of double taxation is governed by the agreement on avoidance of double taxation – Convention of avoiding double taxation with relation to taxes on income and property, which was confirmed between Austria and Slovenia in 1. October 1997, with the signing of the Protocol in Ljubljana, that changed on 26. September 2006.
Secondary keywords:	Income tax;tax system;natural or legal entities;tax allowance;Austria;Slovenia.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	53 str.
ID:	8726811