20.500.12556/DKUM-18402 OBDAVČITEV PLAČ: PRIMERJAVA MED SLOVENIJO IN SRBIJO WAGE TAXATION COMPARISON BETWEEN SLOVENIA AND SERBIA Plače so obremenjene s prispevki za socialno varnost, saj je potrebno plačati prispevke iz in na plačo, dodatno obremenitev pa je še dohodnina. Države vplivajo na stroške dela z davčnimi olajšavami, širjenjem ali oženjem davčne osnove ter omejitvami pri plačilu prispevkov. Obe obravnavani državi Slovenija in Srbija omogočata nižanje davčne osnove z davčnimi olajšavami, ki pridejo najbolj do izraza pri nižjih dohodkih. Pri prispevkih veljajo tudi določene omejitve, v Srbiji ne plačujejo prispevkov na dohodke, ki so višji od petkratnika povprečne plače v državi, v Sloveniji je tak primer regres za letni dopust, od katerega se ne plačujejo prispevki. Razlike so tudi v zajemanju dohodkov in povračil, ki sestavljajo davčno osnovo ali osnovo za plačilo prispevkov. V Sloveniji se praviloma ne plačuje prispevkov in davkov od povračil stroškov, v Srbiji pa je večina povračil vključena v osnovo za plačilo davkov in prispevkov. V Srbiji so nižji stroški dela posledica nominalno nižjih plač, bolj ugodna obdavčitev velja samo za višje plače. Salaries are burdened with social security taxes as it is necessary to pay contributions arising from the salary, and based on the salary, whereas income taxes are an additional burden. Countries influence labour costs through tax credits, by broadening or narrowing the tax base, and restricting the contributions. Both countries, Slovenia and Serbia, enable lower tax bases with tax credits, which are more evident in case of lower income. There are also certain limitations regarding contributions. In Serbia, contributions on income that surpasses five times the average salary in the country are not paid, in Slovenia, contributions are not paid on the holiday allowance. There are differences in incomes and reimbursements that are included, and constitute the tax base or the basis for the payment of contributions. As a rule, in Slovenia there are no contributions and taxes arising from reimbursement of costs, yet in Serbia, the majority of reimbursements is included in the basis for the payment of taxes and contributions. In Serbia, lower labour costs are a consequence of nominally lower salaries, a favourable taxation applies only to higher salaries. obdavčitev plač v Sloveniji in Srbiji davčni zavezanec davčna osnova davčna stopnja davčne olajšave prispevki za socialno zavarovanje povračila stroškov. income tax in Slovenia and Serbia taxpayer tax base tax rate tax credit social security taxes reimbursement of costs. true true false [M. Jovanović] Slovenski jezik Angleški jezik Diplomsko delo 2011-05-09 22:23:22 2011-06-29 13:50:33 2022-04-13 10:42:14 2023-12-23 03:36:55 2011 0 Velenje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10705948 URN:SI:UM:DK:KR8FNCOS VS_Jovanovic_Milovan_2011.pdf VS_Jovanovic_Milovan_2011.pdf 1 9A686E6B81C7CA8B3C35942EBBD94866 4122c1124903e8470767484a44bce2315c48efa0dd46de5ff571c14d93050de7 1efcb15b-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b9a8773b-7cee-498e-b770-86cc64d4abb5 https://dk.um.si/Dokument.php?lang=slv&id=21903 Ekonomsko-poslovna fakulteta 0 0 0