DAVČNI VIDIKI PREKARNEGA DELA V SLOVENIJI

Gubenšek, Tina

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Title:	DAVČNI VIDIKI PREKARNEGA DELA V SLOVENIJI
Authors:	ID Gubenšek, Tina (Author) ID Kobal, Aleš (Mentor) More about this mentor...
Files:	UNI_Gubensek_Tina_2013.pdf (1,63 MB) MD5: 6427CCFC3334C6A2F0288426B89D81D5 PID: 20.500.12556/dkum/0209cd51-84e6-4fe1-b121-c4c3c3e6bd4b
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	V diplomskem delu bomo pisali o prekarnem delu v Sloveniji. Opredelili bomo pojem ''prekarno delo'' in našteli različne oblike prekarnega dela v Sloveniji. Za primerjavo bomo pisali tudi o oblikah prekarnega dela v drugih državah ter o migrantih, ki so po našem mnenju najbolj izpostavljena skupina t. i. prekarnih delavcev. Nato se bomo osredotočili na davčne vidike teh oblik dela. Najprej bomo predstavili pravne podlage za obdavčitev posameznih oblik prekarnega dela. Pravna podlaga je lahko dohodnina, prispevki za obvezno socialno zavarovanje, posebni davek na določene prejemke in koncesije. Z lastnimi izračuni bomo prikazali obdavčitev posameznih oblik prekarnega dela in stroške delodajalca, ki jih ima s t. i. prekarnim delavcem. Na podlagi izračunov bomo primerjali stroške delodajalca pri različnih oblikah dela in prikazali, kako obdavčitev posameznih oblik dela vpliva na stroške delodajalca. Podali bomo predloge ukrepov na področju davčne zakonodaje, ki bi po našem mnenju lahko preprečili anomalije pri obdavčitvi dela fizičnih oseb.
Keywords:	prekarno delo, prekarni delavec, davčni vidiki prekarnega dela, obdavčitev dela, dohodnina, prispevki za obvezno socialno zavarovanje, posebni davek na določene prejemke, koncesije, stroški delodajalca
Place of publishing:	Maribor
Publisher:	[T. Gubenšek]
Year of publishing:	2013
PID:	20.500.12556/DKUM-40002
UDC:	336.2(043.2)
COBISS.SI-ID:	4524843
NUK URN:	URN:SI:UM:DK:2CPRVALY
Publication date in DKUM:	24.04.2013
Views:	2749
Downloads:	548
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	EVALUATION OF PRECARIOUS WORK THROUGH TAXATION IN SLOVENIA
Abstract:	In our diploma we will discuss precarious employment in Slovenia. We will define the term “precarious employment” and list the different types of such employment in Slovenia. The analysis includes a comparison between precarious employment in Slovenia and other countries, with the emphasis on migrants who, in our opinion, are the most exposed group of the so-called precarious workers.The following analysis focuses on the taxation of this kind of employment. First, we will present legal basis for the taxation of individual types of precarious employment, such as income tax, compulsory health insurance contributions, additional tax for certain incomesand concessions. We are going to represent, with our own calculations, the taxation of each form of precarious employment and the expenses an employer has to pay for a precarious worker. On the basis of these calculations we will than compare the costs of employers amongst different forms of work and show how the taxation of specific forms influences the costs of an employer. Finally, we will suggest some measures in the field of tax legislation, that could, in our opinion, prevent the anomalies resulting in the taxation of workers.
Keywords:	precarious work, precarious worker, taxation of precarious work, tax on work, income tax, compulsory health insurance contributions, additional tax for certain incomes, concessions, costs of an employer

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