| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Obdavčitev dohodkov iz zaposlitve v Republiki Sloveniji in primerjava z izbranimi državami
Authors:ID Krošel, Barbara (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf UN_Krosel_Barbara_2017.pdf (1,80 MB)
MD5: 98AFEAB96C3BA953EA62AC86B74157CA
PID: 20.500.12556/dkum/56c5b135-ca47-4852-bb42-f19ce524cdcc
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Dohodnina predstavlja glavno vrsto davkov, s katero so obdavčeni dohodki fizičnih oseb. Mednje se štejejo dohodki iz zaposlitve, dejavnosti, oddajanja premoženja v najem, pa tudi dohodki iz kapitala ter dohodki iz gozdarske in kmetijske dejavnosti, kar natančno navaja Zakon o dohodnini, 2. izdaja. V diplomski nalogi smo se odločili raziskati urejenost davčnega sistema v Sloveniji, pri čemer smo se usmerili na davčne stopnje dohodnine, prispevke in davčne olajšave. Ureditev v Sloveniji smo nato primerjali z ureditvijo na Nizozemskem, v Nemčiji, Avstraliji in ZDA. Vse te države spadajo med najrazvitejše države sveta. Zanimalo nas je, ali je morda kakšna razlika med obdavčitvijo dohodka iz zaposlitve med državami v EU in tistimi, ki so izven EU. Pred raziskovanjem smo si postavili raziskovalne teze, nato pa smo poiskali podatke o dohodninskih razredih in dohodninskih stopnjah za leto 2017, prispevkih zaposlenih in delodajalcev ter podatke o olajšavah in odbitkih od dohodninske osnove. Prav tako smo pri vsaki izmed držav naredili informativni izračun plače, rezultate pa smo nato grafično prikazali in jih med seboj primerjali. Najpomembnejši kriterij pri obdavčitvi je rezidentski status fizične osebe. Po Zakonu o dohodnini je rezident Slovenije posameznik, ki ima stalno bivališče v Sloveniji, z izjemo fizične osebe, ki biva izven Slovenije zaradi zaposlitve v diplomatskem predstavništvu, konzulatu ali ostalih institucijah EU, ima v Sloveniji središče svojih ekonomskih interesov in je v davčnem letu v Sloveniji prisoten vsaj 183 dni. Rezident Slovenije je obdavčen po načelu obdavčitve svetovnega dohodka, nerezident pa glede na vir dohodka v Sloveniji. V Nemčiji se rezidentstvo določa glede na bivanje in namen bivanja. Posameznik se šteje za nemškega rezidenta, če ima v Nemčiji stalno ali začasno bivališče in je fizično prisoten za obdobje, daljše od 6 mesecev (183 dni), enako pa velja tudi za Nizozemsko, ZDA in Avstralijo. V Sloveniji so nerezidenti obdavčeni po enakih davčnih stopnjah kot rezidenti, v Avstraliji pa so nerezidenti do 24.709 € obdavčeni po višji davčni stopnji (32,5 %) kot rezidenti. Od tega zneska naprej so obdavčeni enako kot rezidenti. Najnižjo davčno stopnjo za fizične osebe z nizkimi dohodki imata Avstralija (do 12.154 €) in Nemčija (do 8.820 €) z davčno stopnjo 0 %. Najvišje davčne stopnje med primerjanimi državami imata Nizozemska in Nemčija. Države EU imajo v povprečju višje davčne stopnje kakor države izven EU. V državah EU morajo zaposleni od svoje bruto plače prispevati socialne prispevke, ki v Sloveniji znašajo 22,1 % bruto plače, v Nemčiji okoli 20,5 % in na Nizozemskem 27,65 % bruto plače, vendar le do največ letnega dohodka 33.791 €. Več prispevkov za delavce plačujejo delodajalci v EU kakor izven EU. V Sloveniji delodajalec prispeva 16,1 % bruto plače, v Nemčiji 20,675 %, na Nizozemskem 18,47 %, v Avstraliji 9,5 % in v ZDA 1,45 % ter dodatno 6,2 %, če letni dohodek presega 106.837,75 €.
Keywords:dohodnina, dohodek od zaposlitve, davčne stopnje, davčne olajšave, prispevki
Place of publishing:Maribor
Publisher:[B. Krošel]
Year of publishing:2017
PID:20.500.12556/DKUM-67291 New window
UDC:336.22
COBISS.SI-ID:12948508 New window
NUK URN:URN:SI:UM:DK:DPZPVCDW
Publication date in DKUM:19.12.2017
Views:2278
Downloads:152
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
KROŠEL, Barbara, 2017, Obdavčitev dohodkov iz zaposlitve v Republiki Sloveniji in primerjava z izbranimi državami [online]. Bachelor’s thesis. Maribor : B. Krošel. [Accessed 17 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=67291
Copy citation
  
Average score:
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


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

Licences

License:CC BY 4.0, Creative Commons Attribution 4.0 International
Link:http://creativecommons.org/licenses/by/4.0/
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:09.08.2017

Secondary language

Language:English
Title:Taxation of employment income in Slovenia and comparison with selected countries
Abstract:Personal income tax represents the main tax type with which the income of natural persons is being taxed. Income from individuals includes income from employment, activities, rental of property, income from capital and income from forestry and agricultural activities, which is precisely stated in the Personal Income Tax Act 2. In thesis we have decided to overlook Tax system in Slovenia, focusing on tax rates of personal income tax, contributions paid by the employer and tax reliefs. We decided to compare it with the following countries: the Netherlands, Germany, Australia and the USA. All of these countries are among the most developed countries in the world. We were wondering whether there might be any difference between the taxation of income from employment between countries that are in the EU and among those outside the EU. In the graduation thesis we have decided to first present the theoretical starting points for the taxation of personal income and, as part of this, income from employment. Then we have determined the rates of taxation of income from employment, the level of contributions and the level of tax deductions for Slovenia, the Netherlands, Germany, Australia and the USA. In the end, we compared the findings and graphically illustrated and explained them. The most important criterion for taxation is the resident status of an individual person. According to the Personal Income Tax Act-2, a resident of Slovenia is an individual who has a permanent residence in Slovenia, with the exception of an individual person residing outside Slovenia for employment in the diplomatic mission, consulate or other EU institutions, has a center of economic interest in Slovenia and is present for at least 183 days in the tax year. The resident of Slovenia is taxed according to the principle of taxation of worldwide income, while the non-resident is taxed according to the source of income in Slovenia. In Germany, residence is determined according to the residence and purpose of stay. An individual is considered a German resident if he has a permanent or temporary residence in Germany and is physically present for a period longer than 6 months (183 days), and the same applies to the Netherlands, the USA and Australia. In Slovenia, non-residents are taxed at the same tax rates as residents; in Australia, nonresidents up to € 24,709 are taxed at a higher tax rate (32.5%) than residents. On an icome higher than this they are taxed in the same way as residents. The lowest tax rate for low-income individuals is in Australia (up to € 12,154) and Germany (up to € 8,820) with a tax rate of 0%. The highest tax rates in the countries I have compared have the Netherlands and Germany. On average, EU countries have higher tax rates than countries outside the EU. In EU countries, employees have to contribute social contributions, which account for 22.1% of gross wages in Slovenia, about 20.5% in Germany and 27.65% in gross wages in the Netherlands, but only up to max. of annual income 33.791 € per year. More contributions to workers are paid by employers in the EU rather than outside of the EU. In Slovenia, the employer contributes 16.1% of the gross wage, in Germany it contributes 20.675%, in the Netherlands 18.47%, in Australia 9.5% and in the USA 1.45% and an additional 6.2% if the annual income exceeds 106.837,75 €.
Keywords:personal income tax, income from employement, tax rates, tax deductions, contributions


Comments

Leave comment

You must 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