20.500.12556/DKUM-58448 POVRAČILA STROŠKOV ZAPOSLENIM V ZVEZI Z DELOM PRI ČERZMEJNEM OPRAVLJANJU DELA REIMBURSSEMENT FOR EMPLOYEES IN CONNECTION TO WORKING ABROAD Za izbrano temo sem se odločila, saj je trenutno precej aktualna. Pri svojem delu se veliko srečujem s to problematiko, ki me je zato pritegnila, zato sem si jo želela podrobneje spoznati. V naši državi se precej mladih in precej mojih vrstnikov odloča za zaposlovanje izven Slovenije. Razlogi za to so, ker v Sloveniji ne dobijo ustrezne zaposllitve ali pa zato ker menijo, da so v Sloveniji premalo plačani za stopnjo svoje izobrazbe. Zaradi bližine Avstrije je ta država zelo popularna pri iskalcih zaposlitve v tujini s področja Severozahodnega dela Slovenije. Tudi zato, ker se je mogoče iskalcem zaposlitve voziti na delo v Avstrijo ter zato ker jezik ne predstavlja prevelike bariere. Predvsem to do razlogi, da sem želela narediti primerjavo povračila stroškov v zvezi z delom pri čezmejnem opravljanju dela po slovenski zakonodaji s povračili stroškov zaposlenim v zvezi z delom pri čezmejnem opravljanju dela po avstrijski zakonodaji. V laični javnosti je precej govora o tem kako so plače v Avstriji višje in koliko ugodnejša je avstrijska davčna zakonodaja. Namen tega dela je primerjava med povračili stroškov zaposlenim v zvezi z delom pri čezmejnem opravljanju dela po slovenski in avstrijski zakonodaji. Aktualnost teme je tudi v tem, da ravno v tem času potekajo dogovarjanja med rezidenti Slovenije, ki so zaposleni v Avstriji in so mnenja, da jim država Slovenija neupravičeno obdavči del zaslužka v Avstriji The chosen theme I chose because it is currently quite popular. In my line of work, I’m often faced with this problem, which I was so interested in that I wanted to find more about it. In our country quite a lot of young job seekers and quite a lot of my peers decided for employment outside Slovenia. Either because they do not get adequate employment or because they believe that in Slovenia they are underpaid for their education. Due to the proximity of Austria this country is very popular between job seekers abroad in the area of the northwestern part of Slovenia. Also, because it is possible to drive to work to Austria and because the language does not represent too big a barrier. Therefore, I wanted to compare the reimbursement of costs related to the work in cross-border work undertaken under the Slovenian legislation with the reimbursement of costs to employees in connection with the work of the cross-border provision of work under Austrian law. Namely, the public opinion is that the salaries are higher in Austria and that the Austrian tax legislation regarding employees is favourable to Slovenian. The purpose of this thesis is the comparison between the cost refunds to employees in connection with the work of the cross-border provision of work by Slovenian and Austrian law. The chosen theme is current also because there are ongoing negotiations between Slovenians employed in Austria who think that Slovenian tax legislation isn’t treating them fairly. potni stroški prevoz na delo zajamčena plača. travel expense commuting minimum wage true true false [K. Dai] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-19 12:51:27 2016-06-23 09:02:08 2022-06-17 03:05:57 2019-07-11 10:40:00 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 331.2 12348956 URN:SI:UM:DK:IE6ZY5PV UN_Dai_Kristina_2016.pdf UN_Dai_Kristina_2016.pdf 1 FB6786764B7FC8BA0C95C94AE989A93D ead9e68a666921b26d7196d25617fe0f804e354be5ce9e36570fb8ed00e2fc4a 1d443932-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=89683 Ekonomsko-poslovna fakulteta 0 0 0