magistrska naloga
Marjanca Lenkič (Author), Bojan Škof (Mentor), Darja Senčur Peček (Co-mentor)

Abstract

Namen dela je proučiti problem pravilne in konsistentne identifikacije razmerja posameznika, ki opravlja delo in na podlagi tega prejme plačilo, do izplačevalca dohodka. Vprašanje razmerja ni pomembno le v okviru delovnega prava, ampak je pomembno tudi za uresničevanje temeljnega cilja zakonodaje s področja osebnih davkov, to je enakega obravnavanja davčnih zavezancev z enakimi ali podobnimi dohodki. Delo predstavlja kriterije za razmejevanje neodvisnega razmerja od odvisnega razmerja in prikazuje iz tega izhajajoče razlike v obdavčitvi. Predstavljeno je tudi določanje razmerja v izbranih državah in ugotovitve Finančne uprave Republike Slovenije v davčnih inšpekcijskih nadzorih.

Keywords

davčno pravo;obdavčitev posameznikov;neodvisno razmerje;odvisno razmerje;dohodki iz zaposlitve;dohodek iz dejavnosti;delovno razmerje;delavec;samozaposleni;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Lenkič]
UDC: 336.22(043.3)
COBISS: 5178411 Link will open in a new window
Views: 934
Downloads: 224
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Other data

Secondary language: English
Secondary title: Determining independent relation between the payer and the recipient of income for tax purposes
Secondary abstract: The aim of the thesis is to discuss the problem of accurate and consistent identification of relation of an individual, who is performing work and based on this receives payment, towards the payer of income. This question is not important only in the frame of labour law, but also for exercising the fundamental goal of the legislation on personal taxes, that is equal treatment of taxpayers with the same or similar income. The thesis presents criteria for delineating independent relation from dependent relation and from these arising differences in taxation. Determining of the relation in certain countries and findings of the Financial Administration of the Republic of Slovenia in tax inspection are presented.
Secondary keywords: tax law;taxation of individuals;independent relation;dependent relation;income from employment;business income;employment relationship;employee;self-employed;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 112 str.
ID: 9157092