Primerjava obdavčitve slovenskih študentov v izbranih državah

diplomski projekt

Martina Zorenč (Author), Lidija Hauptman (Mentor)

Abstract

Študentsko delo je med slovenskimi študenti priljubljena vrsta dela, saj lahko obenem delajo in študirajo, ob študentskemu plačilu pa si pridobijo tudi delovne izkušnje. V pričujočem diplomskem projektu smo podrobneje preučili obdavčitev slovenskih študentov, ki ne delajo samo v Sloveniji, ampak se odločajo tudi za delo v tujini. Izbrali smo Avstrijo, Veliko Britanijo in ZDA ter primerjali obdavčitev dela, ki bi jih slovenski študenti pridobili v vsaki izmed omenjenih držav. Namen diplomskega projekta je bil ugotoviti, v kateri izmed izbranih držav so najugodnejši pogoji študentskega dela za slovenske študente. V okviru raziskave smo opredelili, katera dela sploh lahko slovenski študenti opravljajo v Sloveniji in tujini, kako so vključeni v socialna razmerja, kdaj in kje bodo morali plačati dohodnino ter posamezne davčne stopnje in katere olajšave lahko uveljavijo. Osredotočili smo se na zakone in sporazume v povezavi z obdavčitvijo dohodka, ki jih je Slovenija sklenila z drugimi državami. Na koncu smo za vsako posamezno državo naredili praktične primere mesečnih in letnih izračunov dela, pri čemer smo upoštevali vse dejavnike, ki se nanašajo na delo študentov. Na podlagi izračunov obdavčitve dela slovenskih študentov v izbranih državah smo prišli do zaključka, da se slovenskemu študentu opravljanje študentskih del z vidika ugodnosti na letni ravni najbolj obrestuje v Veliki Britaniji, medtem ko na mesečni ravni ni bistvenih razlik – izjema je le Slovenija, kjer zasluži manj kot v ostalih izbranih državah.

Keywords

študentsko delo;obdavčenje;dohodnina;davčna stopnja;davčne olajšave;zakonodaja;mednarodne primerjave;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Zorenč]
UDC:	336.22-057.875
COBISS:	12591388
Views:	929
Downloads:	106
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Taxation comparison among Slovenia students in selected countries
Secondary abstract:	Student work is popular among Slovenian students because they can work and study at the same time. At the same time they get some working experience. In our diploma we have made a detailed study about Slovenian students that are working not only in Slovenia, but abroad as well. To cross compare them we have chosen Austria, Great Britain and USA. We compared taxation of the work being done by the Slovenian students in the mentioned countries. The purpose of diploma was to find out in which of the countries the taxation is the most favorable for them. For each of the countries we identified which jobs can Slovenian students in Slovenia and abroad actually do, how they are included in social relationships, when and where they will have to pay the income tax, individual tax rates and which tax allowance can they establish. We have focused on laws and agreements about income tax that Slovenia has with other countries. With every country we made practical examples of monthly and yearly calculations of work, based on examination of all the aspects that concern the student work. On the basis of labor taxation in the selected countries we have come to the conclusion that Slovenian student benefits the most in Great Britain on an annual level, but on montly level there is no significant difference. Only in Slovenia a student make less than in other countries.
Secondary keywords:	Student work;social relationships;income tax;tax rate;tax allowance;laws;agreements;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	V, 55 str.
ID:	9165893