20.500.12556/DKUM-18645 PRIMERJALNA ANALIZA DOHODNINSKIH UREDITEV V IZBRANIH DRAŽAVAH EU Comparative analysis of structure income tax in EU Davki so izredno pomemben vir državnih prihodkov, brez katerih si danes nihče več ne predstavlja obstoja moderne države. Tako kot včasih tudi danes davki niso priljubljeni, vendar pa se je v ljudeh zakoreninila misel, da je to nujnost, ki omogoča normalno delovanje demokratičnih gospodarstev. S povečanjem pristojnosti države naraščajo tudi potrebe po finančnih sredstvih. Svoje naloge financira država s finančnimi sredstvi, večino katerih zbere z davki, ki nimajo samo fiskalne, ampak tudi ekonomsko in socialno vlogo. V nalogi sem najprej predstavila pomen dohodnine v javnofinančnih prihodkih in predstavila novejše trende v spreminjanju dohodninskih sistemov. Dohodninski sistem Slovenije sem primerjala z dohodninskimi sistemi v Avstriji, na Finskem in v Italiji. V vseh državah so trendi spreminjanja dohodninskih sistemov v smeri zniževanja deleža prihodkov dohodnine v BDP, zniževanja davčnih stopenj, uveljavljanja dodatnih olajšav, zviševanja konkurenčnosti davčnega sistema in gospodarstva, pospeševanja njegove rasti in ohranjanja ali celo izboljševanja socialne varnosti vseh zaposlenih. Mednarodna primerjava kaže na veliko davčno obremenjenost v Sloveniji. Tako se postavlja vprašanje, kako reformirati davčni sistem, saj visoka raven znižuje ekonomsko učinkovitost gospodarstva. Taxes are an extremely important source of government revenue without which the existence of the modern state is not possible. The taxes weren’t popular in the past and they aren’t popular today as well, but there is a deeply-rooted thought in the people minds that this is the inevitable need that allows normal functioning of democratic economies. By increasing the powers of the state, the need for financial resources is increasing too. The state is financed by financial resources, most of them are collected through taxes, not just fiscal, but also economic and social. In the thesis I first introduced the importance of personal income tax in public revenue. In addition, I presented the latest trends in changing personal income tax systems. Income tax system in Slovenia is compared with the income tax system in Austria, Finland and Italy. In all countries trends are changing the income tax systems in the direction of reducing the proportion of tax revenue to GDP, lowering tax rates, enforcement of personal allowances, increasing the competitiveness of the tax system and the economy, promoting its growth and maintaining or even improving social security for all employees. The international comparison shows a high tax burden in Slovenia. It is now a question how to reform the tax system that won’t reduce economic efficiency of the economy because of its high rank. dohodnina davčne olajšave davčni zavezanec davčne stopnje javnofinančni pomen dohodnine. personal income tax tax relief taxable person rate of taxation public finance meaning of income tax. true true false M. Železnik Slovenski jezik Angleški jezik Specialistično delo 2011-05-22 14:49:51 2011-10-12 12:44:42 2022-04-13 10:55:14 2023-12-24 03:16:16 2011 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10779420 URN:SI:UM:DK:MVZYOMWX SPEC_Zeleznik_Marija_2011.pdf SPEC_Zeleznik_Marija_2011.pdf 1 355EF4B56B1E6BD58BA046AB3F175EA1 a27bfff6525391f3827e63b7d1713bcbec24f2f412d4f7160a44e1f0ac9444b5 2e534256-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/7d0c1931-6b21-46c0-bbe7-9cfd34786767 https://dk.um.si/Dokument.php?lang=slv&id=22226 Ekonomsko-poslovna fakulteta 0 0 0