20.500.12556/DKUM-91548 Obravnava poslovne uspešnosti kot dohodek iz delovnega razmerja s poudarkom na davčnem vidiku Treating business performance as income from an employment relationship with emphasis on the tax aspect V magistrskem delu je analizirana davčna ureditev plačila za poslovno uspešnost. Gre za fakultativni del plače, ki ga določa 126. člen Zakona o delovnih razmerjih (ZDR-1). Za davčno obravnavo ter za razumevanje plačila za poslovno uspešnost je tako relevanten tudi delovnopravni vidik. Raziskani so najpogostejši ekonomski kazalniki, ki so uporabljivi za vzpostavitev kriterijev in meril za presojo poslovne uspešnosti. Ker so kriteriji in merila za poslovno uspešnost prepuščeni pogodbenim strankam je zato še toliko bolj pomembno, da je v magistrskem delu analizirano, kaj poslovna uspešnost kot pojem sploh predstavlja. V ta namen so tudi kratko raziskane uveljavljene pravne razlage s pomočjo katerih se ugotavlja pravi pravni pomen relevantnih pravnih norm za obravnavano davčno področje magistrskega dela. V kolikor iz kriterijev in meril ne bo razvidno, da so usmerjeni v dosego poslovne uspešnosti, se tudi davčnopravno takšnega izplačila ne bo moglo davčno ugodneje obravnavati v skladu z 44. členom Zakona o dohodnini (ZDoh-2). Skladno s tem so analizirane spremembe davčno ugodnejše obravnave poslovne uspešnosti od njene vključitve v ZDoh-2 dalje. Zakonodajna sprememba področnega davčnega predpisa, ki se nanaša na drugačno obravnavo navedenega izplačila je bila uvedena z ZDoh-2R. Ugodnejša davčna obravnava plačila za poslovno uspešnost se je tako pričela uporabljati za davčna leta, ki se začnejo od vključno 1. januarja 2017. Magistrsko delo se osredotoča na plačilo za poslovno uspešnost, ki z davčnega vidika sodi med dohodke iz zaposlitve. Tako so analizirani dohodki iz zaposlitve in podrobneje predvsem dohodki iz delovnega razmerja v smislu njihove davčne obravnave. Poslovna uspešnost kot dohodek iz delovnega razmerja se pod določenimi pogoji ne vključuje v davčno osnovo za odmero dohodnine. Analiziran je tudi obračun akontacije dohodnine v zvezi s tem, ter osnova za plačilo prispevkov za socialno varnost. Plačilo za poslovno uspešnost se tako poroča Finančni upravi Republike Slovenije (FURS) na REK-O obrazcih, ki bodo prav tako analizirani. Pri določitvi kriterijev in meril pa je potrebno upoštevati tudi prepoved diskriminacije, kar bo prav tako raziskano v magistrskem delu The master's thesis gives the analysis of the tax regulation payment for business performance. It is an optional part of the salary, which is determined by Article 126 of the Employment Relationships Act (ZDR-1). The labour law aspect is also relevant for tax treatment and for understanding the payment of business performance. Researched are the most common economic indicators that are applicable for establishing criteria and standards for assessing business performance. Since the criteria and standards for business performance are left to the contractual parties, it is therefore all the more important that the master's thesis analyses what business performance as a concept represents in the first place. For this purpose, wellestablished legal interpretations, with help of which the true legal meaning of the relevant legal norms for the field of the master's thesis is determined, are also briefly researched. If it is not clear from the criteria and standards that they are aimed at achieving business performance, such a payment cannot be treated more favourably from a tax point of view in accordance with Article 44 of the Income Tax Act (ZDoh-2). Accordingly, changes to the more tax-favourable treatment of business performance since its inclusion into ZDoh-2, ar analysed as well. The legislative amendment of the regional tax regulation, which refers to the different treatment of the payment stated, was introduced by ZDoh-2R. The more favourable tax treatment of payment for business performance thus began to be applied for tax years starting with January 1, 2017. The master's thesis focuses on payment for business performance, which from a tax point of view, belongs to income from employment. Thus, income from employment and mainly income from an employment relationship, are analysed in more detail in terms of tax treatment. Under certain conditions, business performance as income from an employment relationship is not included in the tax base for the assessment of income tax. The analysis of income tax advance calculation in this regard, as well as the basis for paying social security contributions, is also given. The payment of business performance is reported to FURS (Financial Administration of the Republic of Slovenia) on the REK-O forms, which will also be analysed. When determining criteria and standards, it is also necessary to take into account the prohibition of discrimination, which will also be researched in the master's thesis. poslovna uspešnost pravne razlage dohodek iz zaposlitve dohodek iz delovnega razmerja kriteriji in merila delavec davčna osnova dohodnina prispevki za socialno varnost akontacija dohodnine REK-O obrazci business performance legal interpretations income from employment income from employment relationship criteria and standards employee tax base income tax social security contributions advance payment of income tax REK-O forms true true false [A. Planinšec] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-01-14 14:14:46 2025-02-07 14:07:55 2025-05-21 12:41:08 0000-00-00 00:00:00 2024 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:347(043.3) 225507075 MAG_Planinsec_Alen_2025.pdf MAG_Planinsec_Alen_2025.pdf 1 BBFCD0C6D6C1AFEF2B13FFEEBC6A2157 fac35f882a553ffe903f9a47ed0c444cc125bb9f625e7940183128a8b523ad64 1fa8b0ef-e2d3-11ef-ba28-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=188431 Pravna fakulteta 0 0 0