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Title:EKONOMSKI POLOŽAJ DRUŽIN Z VIDIKA DAVČNIH OLAJŠAV IN DRUŽINSKIH PREJEMKOV
Authors:Hostnik Kališek, Maja (Author)
Pernek, Franc (Mentor) More about this mentor... New window
Files:.pdf MAG_Hostnik_Kalisek_Maja_2011.pdf (1,05 MB)
 
Language:Slovenian
Work type:Master's thesis (m2)
Organization:PF - Faculty of Law
Abstract:V magistrski nalogi smo preučevali ekonomski položaj družin z vidika davčnih olajšav in družinskih prejemkov, in sicer v luči tega, da sta otroški dodatek in davčna olajšava za vzdrževane otroke temeljna mehanizma v okviru finančne podpore družinam. Z davčno reformo, ki smo jo obravnavali v magistrski nalogi, so se olajšave za vzdrževane otroke povečale, to pa prinaša večje zadovoljstvo staršem. Prav tako pomenita tudi otroški dodatek in dodatek za veliko družino večji razpoložljivi dohodek za družino. Na podlagi temeljnih tez, ki smo jih postavili v nalogi, smo ugotovili, da davčne olajšave in družinski prejemki pomembno vplivajo na dohodkovni položaj družin, vendar ugotavljamo, da sta obe politiki le eni izmed mnogih politik oziroma dejavnikov, ki vplivajo na ekonomski položaj družin. Za mlade pri vstopanju v samostojno življenje največjo oviro pomenita nerešeno stanovanjsko vprašanje in pridobitev zaposlitve za nedoločen čas. Stanje brezposelnosti povzroča strah pred materialnim pomanjkanjem in negotovo prihodnostjo ter je ovira za mlade pri načrtovanju družine. Vse to lahko pripelje tudi do revščine, ki pomeni predvsem pomanjkanje materialnih virov. Dolgotrajno materialno pomanjkanje pa povzroča izključenost revnih ljudi iz družbenega življenja, zato postanejo socialno, kulturno in politično marginalizirani, kar lahko pripelje tudi do njihove socialne izključenosti. Zato je zelo pomembno, da socialna, prebivalstvena, davčna, družinska politika in še mnogo drugih dejavnikov delujejo povezano in v smeri pozitivnega vpliva na družine.
Keywords:Dohodnina, družinski prejemki, davki, davčne olajšave, otroški dodatek, revščina, socialna izključenost, ekonomski položaj družin, dodatek za veliko družino, davčna reforma, dohodek.
Year of publishing:2011
Publisher:[M. Hostnik Kališek]
Source:Maribor
UDC:336.22:347.6(043.2)
COBISS_ID:4187947 Link is opened in a new window
NUK URN:URN:SI:UM:DK:QRCOWPRX
Views:2670
Downloads:394
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:THE ECONOMIC POSITION OF FAMILIES FROM THE ASPECT OF TAX RELIEF AND FAMILY INCOME
Abstract:This Masters' thesis studies the economic position of families from the aspect of tax relief and family income, namely in the light of the fact that child benefit and tax relief for all dependent children the key mechanisms within the framework of financial support to families. With the tax reform discussed in this thesis, the tax reliefs for dependent children have increased, to greater satisfaction of the parents. Equally, child benefit and allowance for large families add to disposable family income. Founded on basic postulates set out in this thesis we discovered that tax reliefs and family income influence family income status significantly, but we simultaneously note that both of these policies are only one of many policies or factors that influence the economic status of families. Housing problems and the acquisition of a permanent job represent the greatest obstacles for young individuals starting independent lives. Unemployment raises fears of shortage of material goods and an uncertain future, and is a considerable obstacle for young couples planning a family. All this can lead to poverty, which primarily signifies a lack of material resources. Long-term shortage of material goods causes social exclusion of the destitute, which marginalises such people socially, culturally and politically, ultimately leading to their social exclusion. It is therefore crucial that the social, demographic, tax and family policies together with many other factors function in an interconnected manner and towards exerting a positive influence on families.
Keywords:income tax, family income, taxes, tax relief, child benefit, poverty, social exclusion, economic position of families, allowance for large family, tax reform, income.


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