20.500.12556/DKUM-97951 Obdavčitev plač v kovinski industriji - primerjalna analiza v treh državah Wage taxation in the metal industry - a case study in three countries Magistrska naloga obravnava primerjalno analizo obdavčitve plač v treh državah Evropske unije. Osrednja tema naloge so osnovne plače, prispevki delavca in delodajalca za socialno varnost, dohodnina in olajšave v Sloveniji, Avstriji in na Hrvaškem. Raziskava temelji na proučevanju vpliva davkov in prispevkov na višino neto plač zaposlenih v kovinski industriji, ter primerjavi stroškov plač za delodajalce v posamezni državi. Namen raziskav je bil primerjati razlike v obdavčitvi plač med izbranim državami, ter ugotoviti kako davčni in prispevni sistem vpliva na neto zaslužek delavcev. V okviru naloge je bila izvedena primerjalna analiza, ki temelji na sekundarnih podatkih in vključuje pregled bruto in neto plač ter strukture obdavčitve dela. Poseben poudarek je bil namenjen razlikam v prispevnih stopnjah in dohodninskih sistemih, ki pomembno vplivajo na neto zaslužek delavcev. Po opravljeni primerjalni analizi smo ugotovili, da med primerjanimi državami znotraj Evropske unije obstajajo razlike, v osnovnih bruto plačah delavcev istega poklica in prav tako razlike v dohodninskem sistemu in prispevnih stopnjah. Ugotovljeno je bilo, da dohodnina in prispevki delavcev in delodajalcev za socialno varnost vplivajo na višino neto plače, kar nam pove, da višja bruto plača ne pomeni nujno tudi višje neto plače. Ugotovitve raziskave prispevajo k lažjemu razumevanju vpliva dohodnine in prispevkov na neto plače ter poudarjajo pomen upoštevanja obdavčitve plač pri primerjavah med državami. Rezultati so uporabni za oblikovalce ekonomskih politik, delodajalce in delavce, saj omogočajo bolj informirano odločanje na trgu dela. The master's thesis deals with a comparative analysis of wage taxation in three European Union countries. The central topic of the thesis is basic wages, employee and employer social security contributions, personal income tax and reliefs in Slovenia, Austria and Croatia. The research is based on studying the impact of taxes and contributions on the net wages of employees in the metal industry, and comparing wage costs for employers in each country. The purpose of the research was to compare differences in wage taxation between selected countries, and to determine how the tax and contribution system affects workers' net earnings. As part of the thesis, a comparative analysis was conducted based on secondary data and includes an overview of gross and net wages and the structure of labor taxation. Special emphasis was placed on differences in contribution rates and personal income tax systems, which significantly affect workers' net earnings. After conducting a comparative analysis, we found that there are differences between the compared countries within the European Union in basic gross wages of workers in the same profession, as well as differences in the personal income tax system and contribution rates. It was found that income tax and social security contributions of workers and employers affect the level of net wages, which tells us that a higher gross wage does not necessarily mean a higher net wage. The findings of the study contribute to a better understanding of the impact of income tax and social security contributions on net wages and highlight the importance of considering wage taxation in cross-country comparisons. The results are useful for economic policymakers, employers and workers, as they enable more informed decision-making in the labor market. Bruto plača neto plača dohodnina prispevki za socialno varnost olajšave kovinska industrija zakonodaja. Gross salary net salary income tax social security contributions benefits metal industry legislation true true false M. Mulec] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-05-04 13:03:37 2026-09-10 09:50:18 2026-09-11 03:08:00 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 331.2:336.22 290608899 MAG_Mulec_Maja_2026.pdf MAG_Mulec_Maja_2026.pdf 1 D8C9282A64031AA215DCB36C8DA704AE 0d76702681306cbd2d2cd804a760130ace9ab3cdcac95ec8112aa0110d9065b5 9dfa0760-a1e6-11f1-95cc-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=210665 Ekonomsko-poslovna fakulteta 0 0 0