20.500.12556/DKUM-13528 UREDITEV IN OBDAVČITEV ŠTUDENTSKEGA DELA V SLOVENIJI TER PRIMERJAVA Z IZBRANIMI DRŽAVAMI ARRANGEMENT AND IMPOSITION OF TAXES ON STUDENT WORK IN SLOVENIA AND COMPARISON WITH OTHER COUNTRIES Obravnavali smo ureditev in obdavčitev študentskega dela v Sloveniji ter slovensko študentsko delo in obdavčitev primerjali z posameznimi tujimi državami. Študentsko delo v Sloveniji ima pomembno vlogo, saj se ga poslužuje večina študentov. Z študentskim delom si študentje nemalokrat olajšajo finančni položaj študija ter si nabirajo praktične izkušnje. Po drugi strani, pa si s tovrstnim delom tudi podaljšajo čas študija. Študentsko delo v Sloveniji ima v primerjavi z izbranimi tujimi državami privilegiran položaj in sicer z davčnega vidika, kakor tudi z vidika plačevanja posameznih prispevkov in zavarovanj. V proučevanih tujih državah (Hrvaška, Avstrija, Nemčija, Velika Britanija) ima besedna zveza študentsko delo drugačen pomen kot pri nas, saj so študentje izenačeni z ostalimi zaposlenimi, s katerimi skupaj tvorijo enoten trg dela. Študentje v tujini za opravljeno delo plačujejo davek na dohodek, poleg tega se jim opravljeno delo šteje v delovno dobo. Po zaključku študija predstavljajo enako konkurenčno delovno silo kot preostali trg dela. Z primerjavo študentskega dela pri nas in v izbranih tujih državah smo ugotovili, da smo ena izmed redkih držav, katera ima študentsko delo urejeno popolnoma ločeno od ostalega rednega zaposlovanja v državi. Primerjava je pokazala tudi, da je davčni vidik in vidik plačevanja posameznih prispevkov ter zavarovanj za študente v Sloveniji ugodnejši, kot so ga deležni študentje v izbranih tujih državah. Topics discussed in my diploma were regulation and taxation of student work in Slovenia as well as the comparison of Slovenian student work and taxation with particular foreign countries. Student work in Slovenia is of great importance since the majority of students decides to work. In many occasions it helps them to facilitate the financial situation of their studies and gives them the opportunity to gain practical experiences. On the other hand, due to this kind of work students can prolong their studies. Student work in Slovenia in comparison with particular foreign countries has a privileged position, as far as taxation and paying of several contributions and insurances are concerned. In the foreign countries examined (Croatia, Austria, Germany, Great Britain) the compound student work possesses different meaning than in our country since students and other employees are treated equally and together they form united labour market. Students in foreign countries pay income taxes for the work they have done. Furthermore their working time is already included in period of employment. After graduating they represent the equal labour force as does the rest of the labour market. After having compared student work in our country and in the particular foreign countries, we can draw a conclusion that Slovenia is one of the fewest countries where student work is organized in the way that it is completely separated from the regular employment in the country. The comparison also shows that taxation and paying of several contributions and insurances is much more advantageous for the students in Slovenia than it is for the students in the particular foreign countries. študentsko delo ureditev študentskega dela obdavčitev študentskega dela študent agencija za posredovanje študentskega dela Slovenija Hrvaška Nemčija Avstrija Velika Britanija student work regulation of student work taxation of student work student agency for mediating student work Slovenia Croatia Germany Austria Great Britain true true false [Ž. Kosanec] Slovenski jezik Angleški jezik Diplomsko delo 2010-03-28 09:44:48 2010-08-25 13:15:47 2022-04-12 11:16:06 2023-12-16 03:18:35 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10340380 URN:SI:UM:DK:9GVEQR3O UNI_Kosanec_Zaklina_2010.pdf UNI_Kosanec_Zaklina_2010.pdf 1 84437016CB8166241A4CA4F2E5093495 51e4061586c835d460188ac9a0bc2b08bb11b1f067cef4c367703a12ab7b8925 ed5c64bc-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/d944cc87-259f-44f8-b7bb-33ea222141a8 https://dk.um.si/Dokument.php?lang=slv&id=13755 Ekonomsko-poslovna fakulteta 0 0 0