20.500.12556/DKUM-39627 POMEN MEDNARODNE OBDAVČITVE PRI POSAMZNIH VRSTAH DOHODKOV IMPORTANCE OF INTERNATIONAL TAXATION FOR SPECIFIC TYPES OF INCOME Med dohodke iz kapitala spadajo obresti, dividende in dobiček iz kapitala. Države svoje rezidente obdavčujejo po načelu svetovnega dohodka, nerezidente pa glede na vir dohodka. Problem pri mednarodni obdavčitvi je možnost dvojnega obdavčevanja, saj je lahko davčni zavezanec obdavčen v tujini, kjer je dohodek dosegel, in tudi v državi rezidentstva. Države zato sklepajo sporazume o izogibanju dvojnega obdavčevanja. V diplomskem seminarju smo primerjali obdavčitev dohodkov iz kapitala v Sloveniji, Avstriji in Hrvaški. Davčni sistemi vseh treh držav so precej različni. Tako obresti iz varčevalnih vlog na Hrvaškem sploh niso obdavčene. Obresti v Sloveniji in dividende na Hrvaškem so predmet obdavčenja šele nad določenimi zneski. Najvišjo obdavčitev obresti ima Avstrija, ki je zaradi davčne tajnosti morala sprejeti postopno zviševanje stopenj obresti. Sistem obdavčitve dohodkov iz kapitala v posamezni državi je pomemben pri odločitvah posameznikov, kje bodo svoje prihranke vlagali. Davki, ki jih morajo plačati na dosežen dohodek doma in v tujini za njih predstavlja dodatno finančno breme, zato vsak izbira načine in možnosti, da bi vlagal v davčno ugodnejše države. The income from capital includes interest, dividends and capital gain. Countries tax their residents on the principle of worldwide income. Non-residents are taxed to the source of income. The problem of international taxation is possibility of double taxation because the taxpayer can be taxed abroad, where the income is reached, and also in the country of residence. Therefore countries conclude agreements to avoid double taxation. In this diploma seminar we compared the taxation of incom from capital in Slovenia, Austria and Croatia. The tax systems of these countries are quite different. For example in Croatia the interest of saving deposits are not taxed. Interest in Slovenia and dividends in Croatia are subjects of taxation only above certain amounts. The higest taxation of interest has Austria, which due to tax secrecy, has to accept gradually increase of interest rates. System of taxation income from capital in each country is important for decisions of individuals, where they would like to invest their savings. Taxes, which they have to pay on reached income at their country and abroad, represent a financial burden for them. Because of that everyone search ways to invest in a tax favorable countries. mednarodna obdavčitev dohodek iz kapitala obresti dividende dobiček iz kapitala dvojna obdavčitev international taxation income from capital interests dividends capital gain double taxation true true false [D. Lipovčić] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2013-02-08 01:22:07 2013-04-03 12:23:53 2022-05-12 23:05:55 2021-04-22 03:25:43 2013 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11376668 URN:SI:UM:DK:UJHHYRVS UNI_Lipovcic_Dijana_2013.pdf UNI_Lipovcic_Dijana_2013.pdf 1 ED9147468D166CDBF95772A51A337733 e41721b022340eff7e667c237f7d0efb701ca13fc64e1832c49dbdf41040dd8f 301e0fdb-7c09-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b4c665a2-9048-4a1e-ba66-27708602789c https://dk.um.si/Dokument.php?lang=slv&id=53867 Ekonomsko-poslovna fakulteta 0 0 0