delo diplomskega projekta
Barbara Krošel (Avtor), Dušan Jovanovič (Mentor)

Povzetek

Dohodnina predstavlja glavno vrsto davkov, s katero so obdavčeni dohodki fizičnih oseb. Mednje se štejejo dohodki iz zaposlitve, dejavnosti, oddajanja premoženja v najem, pa tudi dohodki iz kapitala ter dohodki iz gozdarske in kmetijske dejavnosti, kar natančno navaja Zakon o dohodnini, 2. izdaja. V diplomski nalogi smo se odločili raziskati urejenost davčnega sistema v Sloveniji, pri čemer smo se usmerili na davčne stopnje dohodnine, prispevke in davčne olajšave. Ureditev v Sloveniji smo nato primerjali z ureditvijo na Nizozemskem, v Nemčiji, Avstraliji in ZDA. Vse te države spadajo med najrazvitejše države sveta. Zanimalo nas je, ali je morda kakšna razlika med obdavčitvijo dohodka iz zaposlitve med državami v EU in tistimi, ki so izven EU. Pred raziskovanjem smo si postavili raziskovalne teze, nato pa smo poiskali podatke o dohodninskih razredih in dohodninskih stopnjah za leto 2017, prispevkih zaposlenih in delodajalcev ter podatke o olajšavah in odbitkih od dohodninske osnove. Prav tako smo pri vsaki izmed držav naredili informativni izračun plače, rezultate pa smo nato grafično prikazali in jih med seboj primerjali. Najpomembnejši kriterij pri obdavčitvi je rezidentski status fizične osebe. Po Zakonu o dohodnini je rezident Slovenije posameznik, ki ima stalno bivališče v Sloveniji, z izjemo fizične osebe, ki biva izven Slovenije zaradi zaposlitve v diplomatskem predstavništvu, konzulatu ali ostalih institucijah EU, ima v Sloveniji središče svojih ekonomskih interesov in je v davčnem letu v Sloveniji prisoten vsaj 183 dni. Rezident Slovenije je obdavčen po načelu obdavčitve svetovnega dohodka, nerezident pa glede na vir dohodka v Sloveniji. V Nemčiji se rezidentstvo določa glede na bivanje in namen bivanja. Posameznik se šteje za nemškega rezidenta, če ima v Nemčiji stalno ali začasno bivališče in je fizično prisoten za obdobje, daljše od 6 mesecev (183 dni), enako pa velja tudi za Nizozemsko, ZDA in Avstralijo. V Sloveniji so nerezidenti obdavčeni po enakih davčnih stopnjah kot rezidenti, v Avstraliji pa so nerezidenti do 24.709 € obdavčeni po višji davčni stopnji (32,5 %) kot rezidenti. Od tega zneska naprej so obdavčeni enako kot rezidenti. Najnižjo davčno stopnjo za fizične osebe z nizkimi dohodki imata Avstralija (do 12.154 €) in Nemčija (do 8.820 €) z davčno stopnjo 0 %. Najvišje davčne stopnje med primerjanimi državami imata Nizozemska in Nemčija. Države EU imajo v povprečju višje davčne stopnje kakor države izven EU. V državah EU morajo zaposleni od svoje bruto plače prispevati socialne prispevke, ki v Sloveniji znašajo 22,1 % bruto plače, v Nemčiji okoli 20,5 % in na Nizozemskem 27,65 % bruto plače, vendar le do največ letnega dohodka 33.791 €. Več prispevkov za delavce plačujejo delodajalci v EU kakor izven EU. V Sloveniji delodajalec prispeva 16,1 % bruto plače, v Nemčiji 20,675 %, na Nizozemskem 18,47 %, v Avstraliji 9,5 % in v ZDA 1,45 % ter dodatno 6,2 %, če letni dohodek presega 106.837,75 €.

Ključne besede

dohodnina;dohodek;zaposlitev;davčne stopnje;davčne olajšave;davki;obdavčitev;prispevki;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [B. Krošel]
UDK: 336.226.112.1
COBISS: 12948508 Povezava se bo odprla v novem oknu
Št. ogledov: 1394
Št. prenosov: 131
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Taxation of employment income in Slovenia and comparison with selected countries
Sekundarni povzetek: Personal income tax represents the main tax type with which the income of natural persons is being taxed. Income from individuals includes income from employment, activities, rental of property, income from capital and income from forestry and agricultural activities, which is precisely stated in the Personal Income Tax Act 2. In thesis we have decided to overlook Tax system in Slovenia, focusing on tax rates of personal income tax, contributions paid by the employer and tax reliefs. We decided to compare it with the following countries: the Netherlands, Germany, Australia and the USA. All of these countries are among the most developed countries in the world. We were wondering whether there might be any difference between the taxation of income from employment between countries that are in the EU and among those outside the EU. In the graduation thesis we have decided to first present the theoretical starting points for the taxation of personal income and, as part of this, income from employment. Then we have determined the rates of taxation of income from employment, the level of contributions and the level of tax deductions for Slovenia, the Netherlands, Germany, Australia and the USA. In the end, we compared the findings and graphically illustrated and explained them. The most important criterion for taxation is the resident status of an individual person. According to the Personal Income Tax Act-2, a resident of Slovenia is an individual who has a permanent residence in Slovenia, with the exception of an individual person residing outside Slovenia for employment in the diplomatic mission, consulate or other EU institutions, has a center of economic interest in Slovenia and is present for at least 183 days in the tax year. The resident of Slovenia is taxed according to the principle of taxation of worldwide income, while the non-resident is taxed according to the source of income in Slovenia. In Germany, residence is determined according to the residence and purpose of stay. An individual is considered a German resident if he has a permanent or temporary residence in Germany and is physically present for a period longer than 6 months (183 days), and the same applies to the Netherlands, the USA and Australia. In Slovenia, non-residents are taxed at the same tax rates as residents; in Australia, nonresidents up to € 24,709 are taxed at a higher tax rate (32.5%) than residents. On an icome higher than this they are taxed in the same way as residents. The lowest tax rate for low-income individuals is in Australia (up to € 12,154) and Germany (up to € 8,820) with a tax rate of 0%. The highest tax rates in the countries I have compared have the Netherlands and Germany. On average, EU countries have higher tax rates than countries outside the EU. In EU countries, employees have to contribute social contributions, which account for 22.1% of gross wages in Slovenia, about 20.5% in Germany and 27.65% in gross wages in the Netherlands, but only up to max. of annual income 33.791 € per year. More contributions to workers are paid by employers in the EU rather than outside of the EU. In Slovenia, the employer contributes 16.1% of the gross wage, in Germany it contributes 20.675%, in the Netherlands 18.47%, in Australia 9.5% and in the USA 1.45% and an additional 6.2% if the annual income exceeds 106.837,75 €.
Sekundarne ključne besede: personal income tax;income from employement;tax rates;tax deductions;contributions;
URN: URN:SI:UM:
Vrsta dela (COBISS): Delo diplomskega projekta/projektno delo
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: III, 47 str.
ID: 10865554