magistrsko delo
Tatjana Voh Kvar (Author), Bojan Škof (Mentor)

Abstract

Magistrsko delo predstavlja vpogled v pokojninski sistem Republike Slovenije, s poudarkom na davčno-pravni obravnavi dodatnega pokojninskega zavarovanja, tako z vidika delojemalca in delodajalca. Ker iz naslova obveznega pokojninskega zavarovanja zavarovanci dobivajo vse manj pravic, pogoji za upokojevanje pa se vse bolj zaostrujejo, predstavlja prostovoljno dodatno pokojninsko zavarovanje poleg tretjega pokojninskega stebra dopolnitev sistema obveznega pokojninskega in invalidskega zavarovanja. Tako je v Republiki Sloveniji vzpostavljen tristebrni sistem pokojninskega zavarovanja. Prvi pokojninski steber predstavlja obvezno pokojninsko zavarovanje in temelji na načelu vzajemnosti ter medgeneracijske solidarnosti. Drugi pokojninski steber predstavlja dodatno pokojninsko zavarovanje, pri čemer je pogoj za sklenitev zavarovanja v drugem stebru vključenost v obvezno pokojninsko zavarovanje v prvem stebru. Tretji pokojninski steber predstavljajo druge oblike varčevanj oziroma zavarovanj, kot so rentna varčevanja, življenjska zavarovanja, varčevanja v vzajemnih skladih in delnicah. Za razliko od drugega pokojninskega stebra tretji pokojninski steber ni davčno stimuliran, vanj pa se lahko vključi vsakdo. V Republiki Sloveniji je bilo dodatno pokojninsko zavarovanje, zlasti z izdatnimi davčnimi olajšavami, prvič zakonsko regulirano leta 2001, pomembno normativno spremenjeno pa leta 2013 z nekaj vsebinskimi in izvedbenimi novostmi, med njimi tudi razširjena možnost priznavanja davčnih olajšav.

Keywords

davčno pravo;pokojninski sistem;pokojninske pravice;zavarovanci;pokojninski steber;dodatno pokojninsko zavarovanje;prostovoljno pokojninsko zavarovanje;pokojnina;davek;dohodnina;davčna olajšava;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [T. Voh Kvar]
UDC: 336.22(043.3)
COBISS: 5175851 Link will open in a new window
Views: 1370
Downloads: 153
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Other data

Secondary language: English
Secondary title: Tax and legal aspects of supplementary pensionn insurance
Secondary abstract: Master's thesis sets out an overview of the pension system in the Republic of Slovenia with an emphasis on the tax and legal aspects of supplementary pension insurance, from both the perspectives of employee and employer. Since insured persons are entitled to fewer and fewer rights as part of their compulsory pension insurance while there are more and more conditions that have to be met in order to retire, voluntary supplementary pension insurance represents, besides the third pension pillar, an addition to the compulsory pension and disability insurance system. Thus, there is a three-pillar pension insurance system in place in the Republic of Slovenia. The first pillar represents the compulsory pension insurance and is based on the principle of reciprocity and solidarity between generations. The second pillar represents the supplementary pension insurance, where a condition for concluding second-pillar insurance is to have compulsory pension insurance from the first pillar. The third pillar represents other forms of savings or insurance, such as annuity savings, life insurance, savings in mutual funds and shares. In comparison with the second pillar, the third pillar is not stimulated by taxes, and anyone can be a part of it. In the Republic of Slovenia, supplementary pension insurance, particularly with the help of generous tax reliefs, was first legally regulated in 2001, while it was significantly normatively amended in 2013 with new substantive and implementation features, among which was also the increased possibility of recognising tax reliefs.
Secondary keywords: pension system;pension rights;insured persons;pension pillar;supplementary pension insurance;voluntary pension insurance;pension;tax;income tax;tax relief;master thesis;
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 137 f.
ID: 9154496