20.500.12556/DKUM-58596 PRAVNI IN DAVČNI VIDIKI VLAGANJA V PROGRAME PROMOCIJE IN KREPITVE ZDRAVJA NA DELOVNEM MESTU Legal and tax aspects of investing in health promotion programmes and strengthening health in the workplace Zdravo življenje je bistvenega pomena za dobro počutje in za polno udeležbo v družbi. Še pomembneje, zdravje prispeva k socialni koheziji in gospodarskemu razvoju, v smislu večje produktivnosti, ponudbe delovne sile in javne porabe. Stroški prevzemanja odgovornosti za ohranjanje zdravja in kvalitete življenja zgolj s strani države so že zdavnaj presegli razumne meje njene zmogljivosti. Odgovornost za ohranjanje zdravja prebivalstva je treba bolj kot kadarkoli prenesti tudi na druge deležnike, t.j. na posameznika, lokalne skupnosti, socialne partnerje in delodajalce. Ker večina odrasle populacije preživi pretežen del svojega aktivnega časa na delovnem mestu, predstavlja delovno okolje eno najustreznejših in najdaljnosežnejših vstopnih točk do posameznika in idealno mesto za izvajanje programov promocije zdravja. Kljub številnim koristim vlaganja v ukrepe promocije zdravja na delovnem mestu in kljub zakonski obvezanosti so slovenski delodajalci, ki izvajajo promocijo zdravja skladno z zakonom, še vedno v manjšini. Razlogi za to so ne le v prenizki ozaveščenosti delodajalcev in zaposlenih o promociji zdravja na delovnem mestu in koristih, ki jih le-ta prinaša, temveč tudi v težavah pri zagotavljanju finančnih sredstev za izvajanje programov promocije zdravja na delovnem mestu. Poleg tega so izdatki, ki jih delodajalci namenjajo za te ukrepe, neugodno davčno obravnavani. Ustrezna davčna politika bi lahko pripomogla k večjemu vlaganju delodajalcev v zdravje zaposlenih oziroma v programe promocije in krepitve zdravja na delovnem mestu. To bi po drugi strani imelo pozitivne posledice ne le za posameznike in delodajalce, temveč tudi (predvsem) za državo oziroma državno blagajno in družbo nasploh. Zaradi zavedanja pomembnosti obravnavane tematike države članice EU in oblikovalci politik, ob pomoči Evropske agencije za varnost in zdravje pri delu, razvijajo rešitve, ki bi se lahko, upoštevajoč nacionalni pravni red, uvedle z namenom razbremenitve delodajalcev in delavcev pri vlaganju v varno in zdravo življenje in delovno okolje. V nalogi so preučene in predlagane možne rešitve ter predlogi sprememb davčnopravne zakonodaje. Healthy living is essential for personal wellbeing and full participation in society. More importantly, health contributes to social cohesion and economic development, in terms of increased productivity, labour supply and public expenditure. The costs of exclusive State’s liability for health preservation and quality of life have long since exceeded the prudent limits of State’s capacity. More than ever, the accountability for the preservation of the population health must be conferred upon other stakeholders, i.e. upon individuals, local communities, social partners and employers. Because the majority of adult population spends an overwhelming part of its active time in the workplace, the working environment constitutes one of the most appropriate and far-reaching entry points towards an individual and it is an ideal place for implementing the programs of health promotion. Despite the numerous benefits of investing in the health promotion measures in the workplace and in spite of the legal obligation, Slovenian organizations that implement health promotion in accordance with the law remain in minority. This is due to the insufficient awareness of employers and employees about the health promotion in the workplace and the benefits derived from it, and also due to the difficulties with provisioning of financial resources for implementing the programs of health promotion in the workplace. Besides, the expenditures that employers allot for these measures are subjected to adverse taxation treatment. Undoubtedly, an adequate fiscal policy would essentially contribute to a greater extension or expansion of employers’ investments in the health of employees or the programs of health promotion in the workplace. On the other hand, that would have positive benefits not only for the individuals and employers, but also (mainly) for the State, State welfare and society in general. Recognizing the importance of the subject under consideration, the EU Member States and policy makers, with the help of The European Agency for Safety and Health at Work and by taking into account the national legal order, are developing the solutions that could be implemented with the purpose of exonerating employers and workers when investing in safe and healthy life and working environment. Possible solutions and proposals to change the tax legislation are examined and proposed in the working document. davčno pravo varnost in zdravje pri delu promocija zdravja na delovnem mestu davčne spodbude bonitete EU-OSHA tax law health and safety at work workplace health promotion tax incentives chargeable benefits EU-OSHA true true false [M. Šoba Tovšak] Slovenski jezik Angleški jezik Magistrsko delo 2016-04-22 17:26:31 2016-07-21 11:13:56 2022-06-17 03:06:45 2019-07-11 10:45:06 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:331.483.6(043.2) 5129771 URN:SI:UM:DK:UBVOWU7X MAG_Soba_Tovsak_Maja_2016.pdf MAG_Soba_Tovsak_Maja_2016.pdf 1 23A405725132C248075270B2781BE182 b065ef1b49d0c8e07549fc096c4323fcc4354b12199103e914aced84338cc074 aa1cdd0e-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=93893 Pravna fakulteta 0 0 0