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Title:Vpliv davčnih olajšav in družinskih prejemkov na horizontalno in vertikalno izenačenost obdavčitve družin
Authors:Toplak, Miroslava (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf RAZ_Toplak_Miroslava_i2016.pdf (2,10 MB)
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Magistrsko delo obravnava vpliv davčnih olajšav za vzdrževane družinske člane in družinskih prejemkov na horizontalno in vertikalno izenačenost obdavčitve družin. S pravilno davčno in socialno politiko država vpliva na ekonomski in socialni položaj družine, uresničuje načelo pravičnosti, ter enakomerno prerazporeja dohodek. Oba sistema neposredno vplivata na razpoložljivi dohodek posameznikov in družin in sta zaradi tega v medsebojni povezavi. Davčna olajšava za vzdrževane otroke in otroški dodatek sta najpomembnejša mehanizma s katerima država lahko vpliva na razpoložljive družinske dohodke. Na podlagi postavljenih hipotez in opravljenih analiz, ugotavljam, da davčni sistem ne zagotavlja horizontalne in vertikalne davčne izenačenosti in s tem pravičnosti pri obdavčevanju družin. Ob obstoječem sistemu davčnih olajšav za otroke so davčni prihranki družin z nizkimi dohodki v primerjavi z davčnimi prihranki družin, ki razpolagajo z višjimi dohodki zanemarljivi, oziroma jih ni. Z otroškimi dodatki se skupni učinek obeh transferjev na družinske dohodke sicer izenačuje v vertikalni smeri, vendar pa sam davčni sistem te izenačenosti ne zagotavlja. Davčni zavezanci z nizkimi dohodki so prikrajšani za davčne ugodnosti, ki bi jih morali biti v enaki meri deležni vsi davčni zavezanci. Zaradi neenakopravnega davčnega obravnavanja družin je kršeno načelo pravičnosti in ustavno načelo enakosti.
Keywords:pravičnost, družinski dohodki, davčne olajšave za otroke, otroški dodatki.
Year of publishing:2016
Publisher:[M. Toplak]
Source:Maribor
UDC:336.22:364.3-624(043.3)
COBISS_ID:5206315 Link is opened in a new window
NUK URN:URN:SI:UM:DK:1ZA4HVG9
Views:497
Downloads:62
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:The impact of tax deductions for dependents and family benefits on the horizontal and vertical uniformity of taxation of families
Abstract:This master's thesis examines the impact of tax deductions for dependents and family benefits on the horizontal and vertical uniformity of taxation of families. With proper tax and social policy, the country affects the economic and social situation of families, implements the principle of fairness, and evenly redistributes income. Both systems have a direct impact on the disposable income of individuals and families and are, therefore, in relation to each other. Tax relief for dependent children and dependent child benefit are the most important mechanisms by which the state may affect the available family income. Based on hypotheses and analyses carried out, it can be concluded that the tax system does not provide horizontal and vertical fiscal uniformity and thus fairness in taxation of families. With the current system of tax relief for children, tax savings of low-income families compared to tax the savings of families who have higher incomes are negligible or non-existent. The child benefit is the total effect of the transfers on family income by equating the vertical direction, but the tax system itself does not provide this uniformity. Taxpayers with low incomes are deprived of tax benefits that should be equally shared by all taxpayers. Due to the unequal tax treatment of families there is a breach of the principle of fairness and the constitutional principle of equality.
Keywords:justice, family income, tax credits for children, children's accessories.


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