20.500.12556/DKUM-66004 Kritična presoja sistema spremljanja in nadziranja prispekov plač Critical assessment of the monitoring and supervising system for compulsory contributions Magistrsko delo se osredotoča na kritično presojo sistema spremljanja in nadziranja prispevkov plač. Spremljanje plačevanja prispevkov je v Sloveniji urejeno na način, da ima država oblikovan tako imenovani sklad, ki ga upravljajo skrbniki, zaposleni pa potem na različne načine preverjajo, ali so prispevki, ki zapadejo v plačilo, plačani. V Sloveniji obdavčitev plač ureja več različnih zakonov, ki opravljajo pobiranje in nadzor glede obračunavanja prispevkov, zato smo njihove glavne vsebine povzeli in izpostavili. Nad pobiranjem ter plačevanjem prispevkov v Sloveniji bdijo nadzorni organi, v našem primeru FURS, zato smo izpostavili njegovo delovanje in s tam zaposleno osebo opravili intervju, s katerim smo pojasnili določene nejasnosti. Za boljše razumevanje omenjene problematike smo izpostavili en primer iz prakse. Dotaknili smo se tudi posameznih tem, ki se navezujejo na našo problematiko, med drugim, kako lahko posameznik preveri, ali so njegovi prispevki plačani ter na katere organe se lahko v zvezi s tem obrne. Na koncu smo povzeli prednosti in slabosti slovenskega sistema spremljanja in nadziranja prispevkov plač. A critical review of the legal and financial side of the system used for tracking and monitoring of mandatory pension contributions based on salaries is presented. In Slovenia, monitoring and confirmation of payments is conducted by employees, who review the information and records of government-run, professionally administered, pension funds. The different laws governing pension contributions in Slovenia are summarised and reviewed. The government agency FURS monitors pension contributions in Slovenia, and so the inner work flow of this agency is presented. An interview with an employe of FURS was conducted, which further clarified publicly available information. In order to better illustrate the points discussed, a case study from practice is presented. In addition several topics related to the central theme were touched upon, including how an individual can determine, whether their contributions were paid by their employer and a presentation of the government agencies where an individual can turn for help. In the conclusion, the pros and cons of the Slovenian system of monitoring and controlling pension contributions were summed up. FURS spremljanje in nadziranje prispevki za socialno varnost plače neplačevanje prispevkov nadzorni organ FURS monitoring and supervising social security contributions salaries non-payment of the mandatory contributions supervising comitee. true true false [T. Dšuban] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-06-02 18:02:12 2017-12-11 14:00:38 2022-07-10 03:05:45 2019-07-11 15:36:47 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12934684 URN:SI:UM:DK:X5JBTA4W MAG_Dsuban_Tomaz_2017.pdf MAG_Dsuban_Tomaz_2017.pdf 1 0CEA4131C782A533118DA26DC6ECE861 48c666164d63e1f132a7500e8b575d7a87e5250e1521d006411f794504da2242 80116e4a-7c0f-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=120319 Ekonomsko-poslovna fakulteta 0 0 0