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Naslov:UGOTAVLJANJE DAVČNE OSNOVE NA PODLAGI DEJANSKIH PRIHODKOV IN NORMIRANIH ODHODKOV PRI OBDAVČITVI DOHODKA IZ DEJAVNOSTI
Avtorji:Plečko, Iris (Avtor)
Škof, Bojan (Mentor) Več o mentorju... Novo okno
Datoteke:.pdf MAG_Plecko_Iris_2016.pdf (3,18 MB)
 
Jezik:Slovenski jezik
Vrsta gradiva:Magistrsko delo (m2)
Tipologija:2.09 - Magistrsko delo
Organizacija:PF - Pravna fakulteta
Opis:Poenostavljeno zakonsko ureditev dohodka iz dejavnosti, ko lahko fizične osebe z dejavnostjo davčno osnovo ugotavljajo na podlagi dejanskih prihodkov in normiranih odhodkov, je do 31.12.2012 poznalo premalo davčnih zavezancev, zaradi česar ta ureditev ni bila izkoriščena, kot bi lahko bila. Zakonodaja je bila precej neprijazna, saj je bila omogočena le tistim, ki so imeli prihodke pod 42.000 EUR letno in niso zaposlovali delavcev. Ovira so bili še normirani odhodki v višini samo 25 % ustvarjenih prihodkov (razen v treh primerih 70 %). Prihodki davčnih zavezancev so se upoštevali po načelu plačane realizacije. Ovira je bil tudi zapleten postopek akontiranja, ki je bil vezan na to, od koga je davčni zavezanec prejel izplačilo. Podatki iz napovedi in obračunov davčnega odtegljaja so se prenesli še v letno odmero dohodnine. Po 1.1.2013 davčni zavezanci za preteklo davčno leto oddajajo davčni obračun dohodnine od dohodka iz dejavnosti in lahko upoštevajo normirane odhodke v višini 70 % (po 1.1.2015 pa kar 80 %) prihodkov. Njihovi prihodki se upoštevajo po načelu zaračunane realizacije. Ker se dohodek iz dejavnosti ne všteva več v letno odmero dohodnine, je kot posledica tega postala večja fleksibilnost pri odločitvah zavezancev glede načina ugotavljanja davčne osnove in možnost vsakoletne spremembe z označbo v davčnem obračunu. S 1.1.2013 je povišan limit na 50.000 EUR prihodkov letno. Prav tako so poenostavljeni administrativni postopki, prepoznavnost te ureditve med davčnimi zavezanci se je v letu 2013 povečala na 14,35 % in v letu 2014 na 19,07 %. Glede na to, da bi se za to ureditev od 1.1.2013 naprej lahko odločilo okrog 79 % davčnih zavezancev, je bil odstotek tistih, ki so se za to ureditev odločili, še vedno nizek. Ko je bil s 1.1.2015 (zraven osnovnega limita 50.000 EUR) limit pod točno določenimi pogoji povišan na 100.000 EUR, se je v letu 2015 za normiranstvo odločilo 27,02 % zavezancev, po prvem četrtletju 2016 pa 31,62 %, a še vedno manj od pričakovanj. Pri analizi davčne obveznosti glede na prihodke, kot izhaja iz podatkov iz davčnih obračunov akontacije dohodnine in dohodnine od dohodka iz dejavnosti za leto 2015, postane slika nizkega odstotka normirancev bolj jasna. Efektivna obdavčitev normirancev je od 1.1.2015 naprej 4,00 % glede na ustvarjene prihodke, kar bi naj bilo ugodno. Ko pa se analizira obdavčitev tistih, ki ugotavljajo davčno osnovo z upoštevanjem dejanskih odhodkov, je odstotek povprečne efektivne obdavčitve z akontacijo dohodnine za leto 2015 le 1,00 % glede na njihove prihodke. Glede na to, da se večina tistih fizičnih oseb, ki opravljajo dejavnost, preživlja s tem dohodkom, je ta ugotovitev pravzaprav zaskrbljujoča. Zato je potrebno poostriti nadzor davčnega organa nad obema načinoma ugotavljanja davčne osnove. To pa ne bo možno brez dodatnega zaposlovanja pri Finančni upravi RS. Premalo zaposlenih v kontroli in inšpekciji ne more vršiti takšnega nadzora, kot bi bil potreben nad trenutno 98.317 dejavnostmi fizičnih oseb (podatek na dan 31.3.2016).
Ključne besede:dohodnina, dohodek iz dejavnosti, ugotavljanje davčne osnove, normirani odhodki, osnovna kmetijska iz gozdarska dejavnost, davčni obračun dohodnine od dohodka iz dejavnosti, davčna kultura
Leto izida:2016
Založnik:[I. Plečko]
Izvor:Maribor
UDK:336.22(043.3)
COBISS_ID:5173803 Povezava se odpre v novem oknu
NUK URN:URN:SI:UM:DK:AXJ6MHXE
Število ogledov:1045
Število prenosov:107
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:PF
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Sekundarni jezik

Jezik:Angleški jezik
Naslov:DETERMINATION OF TAX BASE ON THE BASIS OF ACTUAL INCOME AND FLAT RATE EXPENSES RELATING TO TAXATION OF INCOME FROM SELF-EMPLOYMENT
Opis:The simplified legal regulation of income from self-employment, when a natural person who engages in an activity may determine the tax base on the grounds of actual income and flat rate expenses, has until 31 December 2012 been known to too little taxable persons, due to which this regulation was not used as it could have been. The legislation was quite unkind, since it was only enabled to those whose income was under €42,000 and who did not employ any workers. An impediment were also flat rate expenses amounting only to 25% of the generated income (except in three cases to 70%). The income of taxable persons was considered according to the principle of realisation paid. An impediment was also a complex prepayment calculation procedure which was related to the fact, who did the taxable person receive payment from. The information from the returns and settlements of the withholding tax were then also transferred to the annual assessment of personal income tax. After 1 January 2013 must the taxable persons for the previous tax year submit the tax return of the personal income tax for income from self-employment and may be considered according flat rate expenses amounting to 70% (after 1 January 2015 even 80 %) of the income. Their income is considered according to the principle of realisation charged. Since the income from self-employment is no longer included in the annual assessment of personal income this resulted in greater flexibility in choices of taxable persons regarding the method of determination of tax base and the possibility of annual change by designation in the tax return. As at 1 January 2013, the limit was raised to €50,000 income yearly. In addition, the administrative procedures were simplified, and the recognition of this regulation between taxable persons has in 2013 increased to 14.35%, and in 2014 to 19.07%. Given the above that from 1 January 2013 onwards, 79% of taxable persons could decide for this regime, is the percentage of those who actually decided for this regime still quite low. But when as at 1 January 2015 (in addition to the basic limit of €50,000), the limit was raised to €100,000 under precisely specified conditions, 27.02% of taxable persons chose flat rate taxation in 2015, and 31.62% after the first quarter in 2016, but still less than expected. Should the tax liability be analysed in relation to income as arising from the information from tax returns of personal income tax prepayments and personal income tax for income from self-employment for 2015, the picture of low percentage of flat rate taxpayers becomes clearer. The effective taxation of flat rate taxpayers is since 1 January 2015 onwards at 4,00% in terms of income generated, which should be favourable. If, however you take a closer look at the taxation of those who determine the tax base by considering actual expenses, the percentage of the average effective taxation with the personal income tax prepayment for 2015 amounts to only 1.00 % compared to their income. Given the fact that the majority of those natural persons who perform the activity live from this income such determination is in fact alarming. Therefore it is necessary to strengthen the supervision of the tax authority on both methods of determining the tax base. However, this shall not be possible without further employment at the Financial Administration of the Republic of Slovenia. Insufficient staffing in control and inspection cannot exercise such supervision as it would be currently necessary for over 98,317 activities of natural persons (information of 31 March 2016).
Ključne besede:personal income tax, income from self-employment, determination of tax base, flat rate expenses, basic agricultural and forestry activity, personal income tax return for income from self-employment, tax culture


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