Jezik: | Slovenski jezik |
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Leto izida: | 2016 |
Tipologija: | 2.09 - Magistrsko delo |
Organizacija: | UM PF - Pravna fakulteta |
Založnik: | [M. Lenkič] |
UDK: | 336.22(043.3) |
COBISS: | 5178411 |
Št. ogledov: | 934 |
Št. prenosov: | 224 |
Ocena: | 0 (0 glasov) |
Metapodatki: |
Sekundarni jezik: | Angleški jezik |
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Sekundarni naslov: | Determining independent relation between the payer and the recipient of income for tax purposes |
Sekundarni povzetek: | 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. |
Sekundarne ključne besede: | 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: |
Vrsta dela (COBISS): | Magistrsko delo |
Komentar na gradivo: | Univ. v Mariboru, Pravna fak. |
Strani: | 112 str. |
ID: | 9157092 |