20.500.12556/DKUM-54996 Obdavčitev dela v Sloveniji primerjalno z nekaterimi drugimi evropskimi državami TAXATION OF LABOR INCOME IN SLOVENIA IN COMPARISON WITH SOME OTHER EU COUNTRIES Diplomsko delo govori o obdavčitvi dela kot eni izmed šestih, v davčnopravni zakonodaji, določenih kategorij obdavčljivih dohodkov. Hkrati predstavlja dohodek od dela fizičnih oseb pomemben vir državnega proračuna. Dohodek fizičnih oseb s stausom rezidenta je obdavčen po načelu svetovnega dohodka, po katerem je obdavčen vsak dohodek posameznika ne glede na lokacijo njegove pridobitve. Obravnavana obdavčitev dela je skladno z zakonskimi določbami razdeljena na dohodek iz zaposlitve in dohodek iz drugega pogodbenega razmerja, izmed katerih so v diplomskem delu posebej obravnavane podjemna in avtorska pogodba, študentsko delo po napotnici in začasno ali občasno delo upokojencev. Z razliko od pogodbe o zaposlitvi kot delovnopravne pogodbe, so slednje predmet civilnopravne ureditve. Pri vseh navednih je obravnavana obdavčitev dohodka tako s strani delodajalca kot tudi delojemalca, predstavljene so davčne olajšave in obvezni prispevki. Poleg slovenske ureditve so predstavljene tudi obdavčitve dela v drugih izbranih državah, tj. v Italiji, Avstriji in Franciji ter medsebojna primerjava vseh obravnavanih sistemov. The subject of this final thesis is taxation of labor as one of all six in the Slovenian tax legislation certain categories of taxable income. At the same time represents a labor income an important source of the state budget. The income of persons, with so called resident status, is taxed on the principle of global income, according to which are resident individuals taxed on their worldwide income. Discussed labor taxation is in accordance with the legislation divided on income from employment and income from other contractual relationships. From last category some of those are discussed in detail; such are work and copyright contract, student work and temporarily and occasionally work of retired person. Unlike the contract of employment as labor law contract, the last ones are subject of civil law. All above mentioned contracts are considered from the view of employer and employee on taxed income; there are also represented deductions and allowances for both sides. Besides Slovenian tax scheme, thesis includes also labor taxation in other selected countries, such is Italy, Austria and France. At the end of this final thesis there is comparison of all the tax schemes made. delo zaposlitev obdavčljiv dohodek dohodnina davčna stopnja oljašave prispevki za socialno varnost work employment taxed income personal income tax rate deductions social-security contribution true true false [Š. Podobnik] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2015-09-22 03:15:12 2016-05-11 12:55:59 2022-06-07 03:07:49 2021-05-13 03:25:34 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225.621.11(043.2) 5070123 URN:SI:UM:DK:WKTYGMYK UN_Podobnik_Spela_2015.pdf UN_Podobnik_Spela_2015.pdf 1 F2D635DD986B6446F65A823FDC0F6F88 7d39025303470f00e92242f8842f7b504533c1ea12ebc1f7d164ab563358d362 1eb1759b-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=81668 Pravna fakulteta 0 0 0