magistrsko delo
Nataša Jankovič (Author), Lidija Hauptman (Mentor)

Abstract

Vsak zaposleni dobi za opravljeno delo plačilo. Plača predstavlja motivacijski dejavnik in večja kot je odgovornost na delovnem mestu, višji je tudi dohodek. Managerji zaradi narave dela, ki ga opravljajo, sodijo v skupino posameznikov z nadpovprečnimi dohodki. Plača je sestavljena iz fiksnega in variabilnega dela. Fiksni del predstavlja osnovno plačo, ki je določena glede na zahtevnost dela, variabilni del pa sestavljajo nagrade in plačilo za uspešnost. Pri vsakem izplačilu delodajalec od plače obračuna in plača akontacijo dohodnine ter prispevke za socialno varnost. Višina dohodnine in prispevkov se razlikuje glede na ureditev davčnih zakonodaj posamezne države. Davčna obveznost, ki bremeni davčnega zavezanca, se lahko zmanjša z uveljavljanjem davčnih olajšav. Namen magistrskega dela je bil izvesti primerjalno analizo obdavčitve managerskih plač v Sloveniji in Veliki Britaniji. V ta namen smo proučili pravne podlage in postopke obdavčitve managerskih plač v izbranih državah. Izvedli smo tudi primerjalno analizo obdavčitve managerskih plač na podlagi simuliranih izračunov. Glede na to, da v Evropski uniji velja prost pretok delavcev in da so migracije zaposlenih čedalje večje, smo preučili mednarodni sporazum o izogibanju dvojnega obdavčenja med Slovenijo in Veliko Britanijo. Takšen sporazum velja tako za zaposlene, ki dnevno migrirajo v tujino kot za napotene delavce, katere podjetje napoti za dlje časa na delo v drugo državo. S konvencijo se davčni zavezanci lahko izognejo dvojnemu obdavčenju istega dohodka, plačila direktorjem pa so v konvenciji urejena s 15. členom. V praksi lahko pride med dvema državama zaradi različnih razlag posameznih členov tudi do nesporazumov, saj se je nemalokrat zgodilo, da je posameznik bil obdavčen dvakrat. Da do tega ne bi prihajalo, je potrebno skrbno in dosledno upoštevanje kraja rezidentstva in kraja dejanskega opravljanja dela. Skozi celotno delo smo ugotovili, da imajo v Veliki Britaniji ugodnejši način obdavčevanja plač in da so tako prispevki za socialno varnost kot tudi dohodnina nižji. Od vseh izračunov je v Sloveniji ugodnejši le način vrednotenja bonitet za službena vozila, vendar imajo tudi tukaj managerji v Veliki Britaniji ugodnost, ki jo pri nas ne poznamo in to je, da se zaposleni plačilu davka lahko povsem izognejo, v kolikor koristijo avtomobil na električni pogon.

Keywords

manager;plače;osebni dohodek;davki;obdavčenje;dohodnina;bonitete;olajšave;primerjalna analiza;Slovenija;Velika Britanija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Janković]
UDC: 336.22:331.2(043.2)
COBISS: 12330780 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Comparative analysis of taxation on managerial salaries between Slovenia and United Kingdom
Secondary abstract: Each employee receives payment for the work performed. Salary represents a motivating factor and greater the responsibility in the workplace is, higher is the income. Due to the nature of work carried out by Managers, they fall in the group of individuals with above-average incomes. The salary consists of a fixed and variable component. The fixed component constitutes basic salary, which is determined by the complexity of the work, the variable part consists of bonuses and pay for performance. For each salary payment employer calculates and pays income tax and social security contributions in advance. The amount of income tax and contributions depends on the type of organization and tax laws of each country. Taxpayer can reduce tax liability with tax allowances. The purpose of the Master thesis was to carry out a comparative analysis of managerial salaries taxation in Slovenia and the UK. For this purpose we studied the legal basis and procedures of managerial salaries taxation in selected countries. We also carried out a comparative analysis of managerial salaries taxation on the basis of simulated calculations. Given the fact that across European Union free movement of workers and migration of employees is growing, we examined an international agreement on avoidance of double taxation between Slovenia and Great Britain. This agreement applies to employees who daily migrate abroad as posted workers, whose company posted them for a longer period of time to work in another country. By convention, the taxpayers can avoid double taxation of the same income and directors' fees are regulated by the Convention Article 15. In practice, there may be some misunderstandings between two countries due to different interpretations of individual articles, so it often happens that an individual is taxed twice. In order to avoid this, a careful and strict adherence to the place of residence and the place where actual work is performed, is required. Throughout this work, we found that UK has a more favorable way of taxing wages, therefore social security contributions are lower as well the income tax. Of all the calculations Slovenia is favorable only in one way and that is in evaluating company vehicles as Benefit in kind. But there is one benefit, that managers in UK have, that managers in Slovenia do not. The taxation of company car as a Benefit in kind can be avoided completely if the car has electric drive.
Secondary keywords: income;tax;reliefs;manager;reliability;income tax;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 68 str., 16 str. pril.
ID: 9132952