20.500.12556/DKUM-55736 Primerjava dohodninskih ureditev v Sloveniji, Avstriji in Nemčiji, v luči načela davčne pravičnosti Comparison of income tax legislation in Slovenia, Austria and Germany, in the terms of the principle of tax fairness Magistrsko delo se ukvarja z vprašanjem pravičnosti veljavnih dohodninskih zakonodaj v Sloveniji, Avstriji in Nemčiji. S pomočjo davkov izvaja država vertikalno in horizontalno porazdelitev in prerazdelitev dohodka in s tem zagotavlja svojo socialno naravnanost. Država naj bi s pomočjo javnih financ in politične ekonomije poskrbela za ekonomsko blaginjo vseh državljanov. Jedro magistrskega dela je namenjeno proučevanju maksimalnega neto družinskega prihodka v vseh treh državah, ki ga določajo dohodninske olajšave in socialni transferji. Na podlagi analiz se delo zaključi z ugotovitvijo, da slovenska dohodninska zakonodaja zaradi izpolnjevanja zahteve po administrativni enostavnosti odstopa od načela pravičnosti. Zaradi neprimerne porazdelitve dohodninskih razredov so namreč močno obremenjeni tudi zavezanci s povsem povprečnimi dohodki. The master's thesis deals with the issue of fairness applicable income tax legislation in Slovenia, Austria and Germany. With taxes state implementing vertical and horizontal distribution and redistribution of income to maintain the welfare state. Taxes represent a very important instrument to stabilize the economy. The state should take care for the economic well being of all citizens with the help of public finances and the political economy. The core of the master's work is dealing with the maximum family income in the studied countries. The amount of net family income is determined with income tax relief and social transfers. The analysis of this work ends with the conclusion that Slovenian income tax legislation in order to meet the requirements for administrative simplicity derogate from the principle of fairness. Due to the inappropriate distribution of tax classes, the taxpayers with average incomes are heavily burdened. dohodnina družinska dohodnina dohodninske olajšave maksimiranje družinskega prihodka. personal income family income tax personal income tax relief to maximize the family income. true true false [B. Petre] Slovenski jezik Angleški jezik Magistrsko delo 2015-12-21 14:38:00 2016-03-25 12:13:54 2022-06-10 03:08:10 2021-05-15 03:24:40 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.918(043.2) 5032747 URN:SI:UM:DK:C8HRFTQ3 MAG_Petre_Boris_2016.pdf MAG_Petre_Boris_2016.pdf 1 62464037438B13D5D9AD307EA0D7E5A4 9b0d66a6441f68b9c847566b88759f0e091f4d6e293fc74ca275e089db913225 db7786ce-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=85310 Pravna fakulteta 0 0 0