POMEN MEDNARODNE OBDAVČITVE PRI POSAMZNIH VRSTAH DOHODKOV

Lipovčić, Dijana

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Title:	POMEN MEDNARODNE OBDAVČITVE PRI POSAMZNIH VRSTAH DOHODKOV
Authors:	ID Lipovčić, Dijana (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UNI_Lipovcic_Dijana_2013.pdf (589,54 KB) MD5: ED9147468D166CDBF95772A51A337733 PID: 20.500.12556/dkum/b4c665a2-9048-4a1e-ba66-27708602789c
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Med dohodke iz kapitala spadajo obresti, dividende in dobiček iz kapitala. Države svoje rezidente obdavčujejo po načelu svetovnega dohodka, nerezidente pa glede na vir dohodka. Problem pri mednarodni obdavčitvi je možnost dvojnega obdavčevanja, saj je lahko davčni zavezanec obdavčen v tujini, kjer je dohodek dosegel, in tudi v državi rezidentstva. Države zato sklepajo sporazume o izogibanju dvojnega obdavčevanja. V diplomskem seminarju smo primerjali obdavčitev dohodkov iz kapitala v Sloveniji, Avstriji in Hrvaški. Davčni sistemi vseh treh držav so precej različni. Tako obresti iz varčevalnih vlog na Hrvaškem sploh niso obdavčene. Obresti v Sloveniji in dividende na Hrvaškem so predmet obdavčenja šele nad določenimi zneski. Najvišjo obdavčitev obresti ima Avstrija, ki je zaradi davčne tajnosti morala sprejeti postopno zviševanje stopenj obresti. Sistem obdavčitve dohodkov iz kapitala v posamezni državi je pomemben pri odločitvah posameznikov, kje bodo svoje prihranke vlagali. Davki, ki jih morajo plačati na dosežen dohodek doma in v tujini za njih predstavlja dodatno finančno breme, zato vsak izbira načine in možnosti, da bi vlagal v davčno ugodnejše države.
Keywords:	mednarodna obdavčitev, dohodek iz kapitala, obresti, dividende, dobiček iz kapitala, dvojna obdavčitev
Place of publishing:	Celje
Publisher:	[D. Lipovčić]
Year of publishing:	2013
PID:	20.500.12556/DKUM-39627
UDC:	336.22
COBISS.SI-ID:	11376668
NUK URN:	URN:SI:UM:DK:UJHHYRVS
Publication date in DKUM:	03.04.2013
Views:	2457
Downloads:	354
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	IMPORTANCE OF INTERNATIONAL TAXATION FOR SPECIFIC TYPES OF INCOME
Abstract:	The income from capital includes interest, dividends and capital gain. Countries tax their residents on the principle of worldwide income. Non-residents are taxed to the source of income. The problem of international taxation is possibility of double taxation because the taxpayer can be taxed abroad, where the income is reached, and also in the country of residence. Therefore countries conclude agreements to avoid double taxation. In this diploma seminar we compared the taxation of incom from capital in Slovenia, Austria and Croatia. The tax systems of these countries are quite different. For example in Croatia the interest of saving deposits are not taxed. Interest in Slovenia and dividends in Croatia are subjects of taxation only above certain amounts. The higest taxation of interest has Austria, which due to tax secrecy, has to accept gradually increase of interest rates. System of taxation income from capital in each country is important for decisions of individuals, where they would like to invest their savings. Taxes, which they have to pay on reached income at their country and abroad, represent a financial burden for them. Because of that everyone search ways to invest in a tax favorable countries.
Keywords:	international taxation, income from capital, interests, dividends, capital gain, double taxation

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