20.500.12556/DKUM-40002 DAVČNI VIDIKI PREKARNEGA DELA V SLOVENIJI EVALUATION OF PRECARIOUS WORK THROUGH TAXATION IN SLOVENIA V diplomskem delu bomo pisali o prekarnem delu v Sloveniji. Opredelili bomo pojem ''prekarno delo'' in našteli različne oblike prekarnega dela v Sloveniji. Za primerjavo bomo pisali tudi o oblikah prekarnega dela v drugih državah ter o migrantih, ki so po našem mnenju najbolj izpostavljena skupina t. i. prekarnih delavcev. Nato se bomo osredotočili na davčne vidike teh oblik dela. Najprej bomo predstavili pravne podlage za obdavčitev posameznih oblik prekarnega dela. Pravna podlaga je lahko dohodnina, prispevki za obvezno socialno zavarovanje, posebni davek na določene prejemke in koncesije. Z lastnimi izračuni bomo prikazali obdavčitev posameznih oblik prekarnega dela in stroške delodajalca, ki jih ima s t. i. prekarnim delavcem. Na podlagi izračunov bomo primerjali stroške delodajalca pri različnih oblikah dela in prikazali, kako obdavčitev posameznih oblik dela vpliva na stroške delodajalca. Podali bomo predloge ukrepov na področju davčne zakonodaje, ki bi po našem mnenju lahko preprečili anomalije pri obdavčitvi dela fizičnih oseb. In our diploma we will discuss precarious employment in Slovenia. We will define the term “precarious employment” and list the different types of such employment in Slovenia. The analysis includes a comparison between precarious employment in Slovenia and other countries, with the emphasis on migrants who, in our opinion, are the most exposed group of the so-called precarious workers.The following analysis focuses on the taxation of this kind of employment. First, we will present legal basis for the taxation of individual types of precarious employment, such as income tax, compulsory health insurance contributions, additional tax for certain incomesand concessions. We are going to represent, with our own calculations, the taxation of each form of precarious employment and the expenses an employer has to pay for a precarious worker. On the basis of these calculations we will than compare the costs of employers amongst different forms of work and show how the taxation of specific forms influences the costs of an employer. Finally, we will suggest some measures in the field of tax legislation, that could, in our opinion, prevent the anomalies resulting in the taxation of workers. prekarno delo prekarni delavec davčni vidiki prekarnega dela obdavčitev dela dohodnina prispevki za obvezno socialno zavarovanje posebni davek na določene prejemke koncesije stroški delodajalca precarious work precarious worker taxation of precarious work tax on work income tax compulsory health insurance contributions additional tax for certain incomes concessions costs of an employer true true false [T. Gubenšek] Slovenski jezik Angleški jezik Diplomsko delo 2013-03-26 16:55:44 2013-04-24 13:15:26 2022-05-12 23:21:43 2021-04-23 03:14:32 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4524843 URN:SI:UM:DK:2CPRVALY UNI_Gubensek_Tina_2013.pdf UNI_Gubensek_Tina_2013.pdf 1 6427CCFC3334C6A2F0288426B89D81D5 5255c6f96eadd612654bfd61b2827985ac4404445e79ec6972311592b8910afd 4bfabbf7-7c09-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0209cd51-84e6-4fe1-b121-c4c3c3e6bd4b https://dk.um.si/Dokument.php?lang=slv&id=54812 Pravna fakulteta 0 0 0