Primerjava obdavčitve dohodkov iz zaposlitve med Slovenijo in Irsko

diplomsko delo

Jasna Kocjan (Author), Lidija Hauptman (Mentor)

Abstract

V diplomski nalogi smo spoznali, da se dohodninski sistem v obeh državah ne razlikuje prav veliko. Bistvene razlike se pojavljajo pri dohodninskih razredih in davčnih olajšavah, ki so bolj ugodne na Irskem. V Sloveniji obstajajo štirje dohodninski razred, v primerjavi z Irsko kjer sta samo dva. Dohodninski razred se določi na podlagi višine dohodka, na Irskem se upošteva še zakonski stan zavezanca. Če primerjamo obdavčitev plač v obeh državah, ugotovimo, da so plače bolj obdavčene v Sloveniji. V obeh državah delavec od svoje bruto plače plačuje akontacijo dohodnine in prispevke za socialno varnost. Na Irskem obstaja še dodaten davek t.i. Universal Social Charge (Univerzalna socialna dajatev). Prispevki za socialno varnost tako za delavce kot za delodajalce, se občutno večji v Sloveniji. Z vidika delodajalca to pomeni da so delavci v Sloveniji dražji. Za delavca visoki prispevki in visoka davčna stopnja pomenita, manj razpoložljivega dohodka, kar vpliva na kakovost življenja.

Keywords

obdavčenje;dohodnina;davčni zavezanci;davčna stopnja;davčne olajšave;osebni dohodek;prispevki;boniteta;mednarodne primerjave;Slovenija;Irska;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[J. Kocjan]
UDC:	336.226.1(497.4:417)
COBISS:	11669020
Views:	1304
Downloads:	249
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Comparison of the taxation of employment income between Slovenia and Ireland
Secondary abstract:	We have learned that the income tax system in the two countries does not differ much. The substantial differences occur in income tax class and tax credits which are favorable in Ireland. In Slovenia, there are four tax classes, compared to Ireland where there are only two. Tax class is determined by the level of income, Ireland also considers marital status of the taxpayer. If we compare the taxation of salaries in both countries, we find that salaries have a higher taxation in Slovenia. In both countries, employees make an advance payment of income tax and social security contributions, from their gross salary. They have an additional tax in Ireland the so-called Universal Social Charge. Social security contributions for both employees and employers are significantly higher in Slovenia. From the perspective of the employer, this means that workers in Slovenia are more expensive. For the employee high contributions and high taxation mean less disposable income, which affects the quality of life.
Secondary keywords:	personal income tax;the taxpayer;the tax rate;tax relief;social security contributions;salary;benefits;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	52 str.
ID:	8727541