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Title:Davčna obravnava dobitkov v nagradnih igrah - problematika dobitkov v naravi
Authors:ID Kranjec, Ivan (Author)
ID Kobal, Aleš (Mentor) More about this mentor... New window
Files:.pdf MAG_Kranjec_Ivan_2016.pdf (653,31 KB)
MD5: E0805E46B29D8639D82FE1C330CAAE7D
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Nagrade v nagradnih igrah so lahko podeljene bodisi kot denarne nagrade (izplačilo v denarju) ali kot praktične nagrade (izplačilo v naravi), največkrat v obliki vrednejših predmetov, ki ljudi pritegnejo v taki meri, da organizacija nagrade igre služi tudi kot reklama za organizatorja igre. Kadar se po zaključeni nagradni igri nagrada podeli v naravi, je potrebno njeno tržno vrednost najprej obrutiti s koeficientom davčnega odtegljaja, nato pa 25% akontacijo dohodnine odvesti od tako obrutenega zneska. Ker se akontacija dohodnine izvede po stopnji 25%, ki pa ni nujno enaka efektivni stopnji dohodnine prejemnika nagrade na letni ravni (po dohodninski odločbi), pri letnem obračunu dohodnine pride bodisi do obveznosti za doplačilo dohodnine, bodisi do vračilna preveč plačanih akontacij. Zavezanci z visokimi letnimi dohodki (torej v višjih dohodninskih razredih – 41% ali 50%) bodo morali ob koncu leta zaradi prejete nagrade najverjetneje še doplačati dohodninsko obveznost, med tem ko bodo zavezanci z nizkimi letnimi dohodki (npr. v prvem dohodninskem razredu – 16%) del odvedene akontacije dohodnine od enake nagrade prejeli vrnjen v denarju. Ob ugotovitvi, da so dobitki v nagradnih igrah po svoji vsebini veliko bolj podobni dobitkom v igrah na srečo (npr. loterija), kjer dobitek ni odvisen od aktivne vloge udeleženca, obenem pa so dobitki v igrah na srečo obdavčeni po cedularnem principu, je v tem magistrskem delu preučena možnost za uvedbo podobnega načina obdavčitve tudi za dobitke v običajnih nagradnih igrah. Pri možnih rešitvah so upoštevani tako vidiki težavnosti spremembe obstoječe zakonodaje, kot tudi administrativni vidiki pri izpolnjevanju obveznosti iz naslova podeljevanja nagrad (npr. poročanje, kontrola) in pa seveda finančni učinki morebitnega novega pristopa k obdavčitvi dobitkov iz nagradnih iger – tako z vidika prejemnika nagrade, kot tudi z vidika izplačevalca nagrade in državnega proračuna, kateremu pripada davek.
Keywords:Dohodnina, nagradna igra, dobitek, nedenarni dobitek, dobitek v naravi obdavčitev, efektivna stopnja davka, obrutenje, dohodninski razredi, akontacija davka, končni davek, sprememba obdavčitve
Place of publishing:Maribor
Publisher:[I. Kranjec]
Year of publishing:2016
PID:20.500.12556/DKUM-58064 New window
UDC:336.222(043.2)
COBISS.SI-ID:5180971 New window
NUK URN:URN:SI:UM:DK:JHSWZSX2
Publication date in DKUM:15.09.2016
Views:3072
Downloads:544
Metadata:XML DC-XML DC-RDF
Categories:PF
:
KRANJEC, Ivan, 2016, Davčna obravnava dobitkov v nagradnih igrah - problematika dobitkov v naravi [online]. Master’s thesis. Maribor : I. Kranjec. [Accessed 23 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=58064
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Secondary language

Language:English
Title:Tax treatment of winnings in prize games - issues of winnings in-kind
Abstract:The prizes in the prize games (sweepstakes, reward games) may take form either as cash rewards (payment in cash) or as practical items and services (payment "in kind"). The latter usually present valuable items, which attract the consumers in such a manner, that the prize game actually serves as a form of advertisement for the company. When the prize is paid out "in kind", its market value first has to be grossed-up for the amount of withholding tax coefficient, and then the 25% tax is withheld from the grossed-up amount. Such tax is considered as a mid-year advance tax payment. Because the mid-year advance tax payment is withheld at 25% rate, which is not necessarily equal to the effective tax rate of the taxpayer on an annual level (according to year-end personal income tax assessment), the year-end tax assessment will result either in tax surplus being returned to the taxpayer or in additional tax obligation, which will have to be settled by the taxpayer. The taxpayers with higher annual income (positioned in higher personal income tax brackets – 41% or 50%) will most likely have to pay additional tax obligation upon the year-end assessment. However, a part of the mid-year advance tax payments will be returned to the taxpayers with lower annual income (e.g. positioned in the first personal income tax bracket – 16%), even though they might have received the same prize during the year. Based on the conclusion, that the prizes in prize games are very similar to the winnings in the games of chance (e.g. lottery), where the active role of the participant is not an essential part of winning, and where the winnings are taxed with the 15% final tax instead of a 25% mid-year tax withholding, this document examines the possibility for introducing the same approach of taxation with final tax also to prizes in regular prize games. When examining possible solutions, the following factors have been taken into account: difficulty of changing current legislation, administrative aspects of fulfilling tax obligations arising form winning the prizes (e.g. reporting, controlling) and financial aspects of introducing new approach to taxation from the prize recipient's, the prize giver's and the State budget's point of view.
Keywords:Personal income tax, prize game, winning, non-monetary winning, winning in kind, taxation, effective tax rate, gross-up, personal income tax brackets, tax withholding, final tax, change of taxation


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