20.500.12556/DKUM-74077 Rezidentski status fizičnih oseb v Republiki Sloveniji Resident Status of Natural Persons in the Republic of Slovenia V času, v katerem ima čedalje večji vpliv svetovna globalizacija, ki vpliva na pretok kapitala, razmere v gospodarstvu ter pretok dela in poslovnih zadev izven države, zavezancem za davek nastajajo različne težave. V takšnih razmerah se uporabljajo različne mednarodne pogodbe, ki jih med seboj sklenejo različne države in so zelo pomembne ter vse bolj aktualne. Davčne ovire, ki nastanejo pri mednarodnem trgovanju, se tako odpravljajo z mednarodnimi pogodbami o izogibanju dvojega obdavčevanja, s tem pa se zmanjšujejo tudi možnost nastanka davčnih utaj. Rezidenti Republike Slovenije smo obdavčeni po svetovnem dohodku, kar pomeni, da obdavčitev temelji na obdavčevanju dohodkov, ne glede na to, kje je bil dohodek prejet, ali v Republiki Sloveniji ali zunaj nje. Na dvojno obdavčevanje pomembno vplivajo določbe, ki so zapisane v davčni zakonodaji, in mednarodne pogodbe o izogibanju dvojnega obdavčevanja. At a time of the increasing impact of globalisation, which affects capital flow, economic conditions, and the flow of labour and business matters outside of the country, various problems arise for taxpayers. In such conditions, various international treaties are used, which are entered into by and between different countries and are very important and increasingly applied. The tax obstacles which arise in international trade are eliminated by way of international treaties regarding the avoidance of double taxation, which also reduces the possibility of tax evasion. The residents of the Republic of Slovenia are taxed according to their worldwide income, which means that they are taxed on their income regardless whether this income has been received in the Republic of Slovenia or outside of it. Double taxation is significantly affected by the provisions of tax legislation and by international treaties regarding the avoidance of double taxation. status rezidenta nerezident konvencija mednarodno obdavčenje dvojna obdavčitev resident status non-resident convention international tax double tax true true false [S. Štancer] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2019-08-02 16:52:54 2019-10-25 11:18:56 2022-08-09 08:10:25 2019-12-10 07:59:04 2019 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 13423644 URN:SI:UM:DK:WFVI3IM6 VS_Stancer_Samanta_2019.pdf VS_Stancer_Samanta_2019.pdf 1 3B9A4FBD9097E44288E95FC886DA83E1 2886cd69db94858d64f26ab0be572e882918722e3e0bae3c578091c6ef85c09b d2e77233-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/1112bb38-0473-4976-9a03-642ecde26d81 https://dk.um.si/Dokument.php?lang=slv&id=135940 Ekonomsko-poslovna fakulteta 0 0 0