20.500.12556/DKUM-21292 PRIMERJAVA OBDAVČITVE IN ZAVAROVANJA DOHODKOV POSLOVODIJ V SLOVENIJI IN SRBIJI COMPARISON OF TAXATION AND INSURANCE OF MANAGER'S INCOMES BETWEEN SLOVENIA AND SERBIA Dejstvo, da so osebni dohodki ljudi in obdavčitev le- teh vedno aktualna in zanimiva tema, ki med različnimi strokovnjaki odpira nova in nova vprašanja ter debate, je bilo tudi razlog, da smo to tematiko uporabili tudi v našem diplomskem delu. Ker je sama tema izredno široka in zajema mnoge segmente obdavčitve, smo se odločili, da se posebej osredotočimo na obdavčevanje dohodkov in drugih prejemkov poslovodij v podjetjih. Zadevo smo si zastavili na način, da smo primerjali obdavčevanje dohodkov poslovodij v dveh državah. Namen je bil proučiti različne vidike obdavčitve in zavarovanja dohodkov poslovodij ter predstaviti različne vplive statusa poslovodje na obdavčitev in zavarovanje v Sloveniji in Srbiji. Tako smo v diplomskem delu opisali poslovodjo iz različnih vidikov, po Zakonu o delovnih razmerjih, Zakonu o gospodarskih družbah ter davčni zakonodaji. Prvi del naloge je bil naravnan tako, da smo predstavili zakonske podlage obeh držav na tem področju in ugotavljali teoretične primerjave obdavčitve in zavarovanj poslovodij s pomočjo veljavne slovenske in srbske zakonodaje. V drugem delu smo najprej posamezno analizirali različne vidike obdavčitve v Sloveniji in jih med seboj primerjali. Prav tako smo posamezno analizirali različne vidike obdavčitve v Srbiji. Na koncu pa smo primerjali še obdavčitve med Slovenijo in Srbijo. Na koncu vsake analize smo dobljene rezultate tudi komentirali. Potrebno pa je omeniti, da so vsi izračuni, predstavljeni v diplomskem delu, lastna izdelava in niso povzeti po kakšnem drugem viru. Na podlagi izračunov smo prišli do ugotovitev, da srbski poslovodje pri enakem bruto dohodku dobijo višja izplačila kot slovenski poslovodje. Imajo pa dosti manjša neobdavčena povračila stroškov, med katerimi imajo nekatera celo naravo plače, kot je npr. malica. Pri nas uporabljamo progresivno lestvico dohodnine, pri njih se uporablja degresivna. Višjo plačo imajo poslovodje, večja je razlika med bruto dohodkom in izplačilom. Podatek, ki je vreden omembe, je tudi, da sta v Srbiji minimalna in povprečna plača veliko nižji kot v Sloveniji. The Fact that salaries and their taxation is always current and interesting theme that opens interesting debates among experts was the reason why I decided to write about these in my diploma paper. Because the theme is quite comprehensive and contains different segments of taxation I decided to focus on manager´s salaries and other incomes taxation. I compared income`s taxation in two different countries. The aim of the paper was to research different view of taxation and manager`s income insurance and to present different impacts of manager`s status on taxation and insurance in Slovenia and Serbia. That is why I described manager from different point of views, from the view of Law on working relations, Corporate law and Taxation law. First part of the paper is presenting legal groundwork for both countries and theoretical comparisons of manager`s taxation and insurance on the base of current Slovenian and Serbian legislation. In second part of the paper I analyse different views of Slovenian taxation and make a comparison afterwards. I also made a separate analysis of taxations views in Serbia. I compare taxations between Slovenia and Serbia at the end and I made comments on findings after closing each analyse. I have to say that all the calculations in the paper are my own work. On the base of calculations I found out that Serbian managers with the same gross income receive higher net income than Slovenian managers. Serbian managers have more taxable cost refund, some of them are taxable like salary, lunch costs for example. We use progressive scale of income tax in Slovenia but they use degressive scale. It is also important to say that minimum salary in Serbia is much lower than in Slovenia. Obdavčitev zavarovanja dohodki poslovodje primerjava analiza. Taxation insurance incomes managers comparison analyse. true true false Slovenski jezik Angleški jezik Diplomsko delo 2011-11-11 12:35:50 2012-01-17 09:46:42 2022-04-14 10:27:51 2023-12-28 03:21:16 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10929948 URN:SI:UM:DK:RE0XPQTN VS_Rogina_Monika_2011.pdf VS_Rogina_Monika_2011.pdf 1 6D8FB481A71B6DB3B80B93586EA60AB5 c80cfe903de0cda411affa81499a2af6ba43f5c14c72c3caa76964d25aac4057 d3b026d0-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/d10c1ab4-ee1a-4ab6-bb24-09895c5f39d5 https://dk.um.si/Dokument.php?lang=slv&id=27291 Ekonomsko-poslovna fakulteta 0 0 0