20.500.12556/DKUM-64750 DVOJNA OBDAVČITEV DOHODKOV V EU IN V SLOVENIJI IN NJEN VPLIV NA MIGRACIJSKE TOKOVE DOUBLE TAXATION OF INCOME IN EU AND IN SLOVENIA AND IMPACT ON MIGRATION FLOWS Vse več ljudi se zaradi vedno lažjega načina selitev in osebnih ali kakršnih koli drugih razlogov odloča, da se preselijo v drugo državo. Pri tem se soočajo z različnimi težavami, drugačno kulturo, tujim jezikom, spremenjenim načinom življenja in tudi z ureditvijo rezidentstva ter dvojnimi davki. Migracije poznamo že iz zgodovine. Ljudje so se zaradi najrazličnejših vzrokov preseljevali. Tudi danes se veliko selimo, naj gre le za vsakodnevne migracije iz kraja v kraj oziroma med bližnjimi državami ali pa za migracije, ko se za vedno odselimo iz domovine. Vzrokov za selitve je veliko, gre lahko za osebne, politične, družinske, ekonomske in druge vzroke. Dvojna obdavčitev dohodkov je velik problem, ki ga skušamo rešiti z ureditvijo rezidentstva in z izognitvijo davka s pomočjo mednarodnih pogodb o izogibanju dvojne obdavčitve med dvema državama. V magistrski nalogi smo proučevali odnos med dvojno obdavčitvijo dohodkov v EU in v Sloveniji in migracijskimi tokovi. Dvojna obdavčitev dohodkov pomeni, da je isti dohodek ene osebe obdavčen v dveh različnih državah, s konvencijami o izogibanju dvojne obdavčitve med državama se temu želimo izogniti. Zaradi tega je pomembno, da si uredimo rezidentski status, ki nam pomaga pri izogibanju dvojnih davkov. Problem nastane predvsem pri dnevnih migrantih, ki na delo hodijo čez mejo v sosednje države in se vsak dan vračajo domov. Le- ti imajo dve možnosti, ali se preselijo v tujino, kjer služijo kruh in si uredijo tuje rezidentstvo ali pa s pomočjo konvencij o izogibanju dvojnega obdavčevanja omilijo plačilo davka. Za tujce je v Evropi poskrbljeno z modro karto EU in z enotnim dovoljenjem. Enotno dovoljenje tujcem omogoča vstop, prebivanje in delo v Sloveniji. Modra karta je namenjena visoko kvalificiranim tujcem iz tretjih držav, ki pod določenimi pogoji lahko pridobijo zaposlitev in bivanje v Evropi. Due to easier migration and for personal or any other reasons, an increasing number of people decide to move to another country. In this process they face various problems, a different culture, and foreign language, a different way of life, as well as residence arrangement and double taxation. Migrations are known from history, when people changed their place of living for various reasons. Nowadays, migrations are present either in the form of daily migrations between the cities or neighbouring countries, or as permanent migrations to other countries. There are several reasons for migration, such as personal, political, family, economic, etc. Double taxation of income is a major problem. We are trying to solve it by arranging the residence and by tax avoidance through international agreements on the avoidance of double taxation between two countries. In this master’s thesis we studied the relationship between the double taxation of income in the EU countries and in Slovenia and the related migration flows. Double taxation of income means that the same income of a person is subject to taxation in two different countries. The purpose of the conventions on the avoidance of double taxation between two countries is to avoid double taxation. Therefore, in order to avoid the double taxation, it is important for a person to arrange the residency status. The problem mainly arises with the daily migrants who work across the border in the neighbouring countries and return home every day. They have two options: they can either move abroad, to the country where they work, and arrange their foreign residence, or they mitigate the payment of taxes by using the conventions on the avoidance of double taxation. In Europe, the foreigners can get an EU Blue Card and a single permit which allows them to enter, reside and work in Slovenia. The Blue Card is intended for the highly qualified foreigners from the third countries who may, under certain conditions, get a job and residence in Europe. rezidentstvo dvojna obdavčitev konvencije o izogibanju dvojnega obdavčevanja migracije modra karta EU enotno dovoljenje. residence double taxation conventions on the avoidance of double taxation migrations EU Blue Card single permit true true false [S. Smrečnik] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2016-12-02 09:56:54 2017-03-13 09:47:39 2022-07-06 03:06:22 2019-07-11 14:11:54 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12711196 URN:SI:UM:DK:UHXBZFCT MAG_Smrecnik_Sabina_2017.pdf MAG_Smrecnik_Sabina_2017.pdf 1 6FF75D2E5B2ACAE20993A1306B337A54 79064dcfe1dd68eb2982f9c9af34585e56dd142e7e762ebc934030dd1f2cec84 f5c37254-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=109481 Ekonomsko-poslovna fakulteta 0 0 0