Obdavčitev migrantov na delu v Avstriji

diplomsko delo

Saša Baltić (Avtor), Bojan Škof (Mentor)

Povzetek

Selitev prebivalstva zaradi iskanja boljših pogojev za življenje je prisotno že od nekdaj. Ta pojav je bil aktualen že pred prvo svetovno vojno (v ZDA), kot tudi med obema svetovnima vojnama (Južna Amerika in Evropa). Prav tako je bilo povečano izseljevanje v šestdesetih in sedemdesetih letih 20. Stoletja (Evropa). Seveda pa je migracija prisotna tudi danes. Ob tem se seveda pojavlja vprašanje kdo prejme obdavčitev dohodka na določenem ozemlju. V Evropski Uniji še nimamo splošnega predpisa, ki bi urejal obdavčitev dohodkov državljanov EU. Vsaka država ima svoje zakone in predpise po katerih se ravna. Določeni sporazumi (konvencije) urejajo izogibanje dvojnega obdavčevanja, vendar tudi ti ne urejajo odnose z vsemi državami. Namen tega diplomskega dela je predstaviti migracije Slovencev, katere države najbolj privlačijo slovenske državljane in zakaj. Ob tem tudi predstaviti sistem obdavčevanja dohodkov, ter sistem dvojnega obdavčevanja. Glavni cilj te naloge pa bo predstaviti posebno davčno olajšavo za čezmejne delovne migrante ter opozoriti na probleme, ki iz nje izhajajo, ter njeno ukinitev in razloge za to. Ob tem predstaviti načelo enakosti in kje prihaja do obravnave tega načela v našem primeru. Prav tako predstaviti in primerjati davčni sistem Avstrije in njihovo ureditev obdavčenja migrantov. Zaradi migracij pa pogosto prihaja do težav z dvojno obdavčitvijo, ki je urejena med državami z raznimi konvencijami in sporazumi. Države se s tem različno spopadajo. V Sloveniji so uvedli tako imenovano posebno davčno olajšavo, ki pa je bila z novim letom 2014 ukinjena. Seveda to predstavlja problem za migrante, ki delajo za preživetje sebe in družine v tujini. Vendar tudi država prihaja iz stališča, ki ima močne argumente.

Ključne besede

migracije;migracije Slovencev;dvojna obdavčitev;posebna davčna olajšava;Avstrija;dnevni čezmejni migranti;obdavčitev v Avstriji;načelo enakosti;diplomska dela;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2014
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[S. Baltić]
UDK:	336.2(043.2)
COBISS:	4724011
Št. ogledov:	1337
Št. prenosov:	296
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	TAXATION OF MIGRANTS WORKING IN AUSTRIA
Sekundarni povzetek:	Emigrating of population because of trying to find better conditions for life has been within us forever. This phenomenon was topical even before the First World War (in the U.S.), as well as between the two world wars (South America and Europe). Emigration was also increased in the sixties and seventies of the 20th Century (Europe). Even today there are still movements of population. This, of course, raises the question of who receives the income taxation in a given territory. The European Union does not yet have a general rule, which would regulate the taxation of income of EU citizens. Each country has its own laws and regulations which shall be followed. There are certain agreements which govern avoidance of double taxation, but even they do not govern relations with all countries. The purpose of this thesis is to present migration of Slovenes, which countries are the most attractive to Slovenian citizens and why. Furthermore, to present the system of income taxation and the system of double taxation. The main objective of this diploma will be to present a special tax relief for daily cross-border migrants, its suspension and to draw attention to problems arising therefrom. We will present the principle of equality and where do we meet it in our case. Also, we will present and analyze the tax system of Austria and their taxation of migrant workers. Migrations often lead to trouble with double taxation, which is regulated between countries with different conventions and agreements. Countries have different approach on this matter. Therefore, in Slovenia, they introduced a so-called special tax relief, which was abolished with New Year of 2014. Of course, this poses a problem for migrants who are working abroad for the survival of themselves and their families. However, the State has also strong arguments from their point of view.
Sekundarne ključne besede:	migration;migration of Slovene;double taxation;special tax relief;Austria;daily cross-border migrants;taxation in Austria;the principle of equality.;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	[60] f.
ID:	8729366