| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:Določanje neodvisnega razmerja med izplačevalcem in prejemnikom dohodka za davčne namene
Authors:Lenkič, Marjanca (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Senčur Peček, Darja (Co-mentor)
Files:.pdf MAG_Lenkic_Marjanca_2016.pdf (570,19 KB)
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Namen dela je proučiti problem pravilne in konsistentne identifikacije razmerja posameznika, ki opravlja delo in na podlagi tega prejme plačilo, do izplačevalca dohodka. Vprašanje razmerja ni pomembno le v okviru delovnega prava, ampak je pomembno tudi za uresničevanje temeljnega cilja zakonodaje s področja osebnih davkov, to je enakega obravnavanja davčnih zavezancev z enakimi ali podobnimi dohodki. Delo predstavlja kriterije za razmejevanje neodvisnega razmerja od odvisnega razmerja in prikazuje iz tega izhajajoče razlike v obdavčitvi. Predstavljeno je tudi določanje razmerja v izbranih državah in ugotovitve Finančne uprave Republike Slovenije v davčnih inšpekcijskih nadzorih.
Keywords:obdavčitev posameznikov, neodvisno razmerje, odvisno razmerje, dohodki iz zaposlitve, dohodek iz dejavnosti, delovno razmerje, delavec, samozaposleni
Year of publishing:2016
Publisher:[M. Lenkič]
Source:Maribor
UDC:336.22(043.3)
COBISS_ID:5178411 Link is opened in a new window
NUK URN:URN:SI:UM:DK:ASSLC4HE
Views:458
Downloads:140
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:Determining independent relation between the payer and the recipient of income for tax purposes
Abstract: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.
Keywords:taxation of individuals, independent relation, dependent relation, income from employment, business income, employment relationship, employee, self-employed


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica