DAVČNE OLAJŠAVE FIZIČNIH OSEB PRI DOHODNINI V PRIMERJAVI Z NEKATERIMI DRŽAVAMI EU

Korošec, Anja

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Title:	DAVČNE OLAJŠAVE FIZIČNIH OSEB PRI DOHODNINI V PRIMERJAVI Z NEKATERIMI DRŽAVAMI EU
Authors:	ID Korošec, Anja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UNI_Korosec_Anja_2014.pdf (520,80 KB) MD5: A3C7E4D84EF54ECB04910A037D4369F4
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	Obdavčitev je sistem obveznih prispevkov, ki jih država pobere od fizičnih oseb ter podjetij z namenom zagotoviti potrebne javne dobrine ter storitve. Kot v večini držav po svetu, je tudi v Sloveniji plačevanje davkov temeljna dolžnost vseh davčnih zavezancev. Na drugi strani pa imajo le ti tudi določena upravičenja, ki ustvarjajo ravnovesje v davčnem pravnem sistemu. Eno izmed temeljnih upravičenj v davčnem pravu, so davčne olajšave. Dohodnina je davek od dohodkov fizičnih oseb in predstavlja pomemben vsakoletni prihodek v državni proračun. Gre za neposredno obliko obdavčitve. Glede na trenutno šibko gospodarsko stanje Republike Slovenije, za marsikoga davčna obveznost predstavlja veliko breme. Tako so davčne olajšave institut, ki omejujejo davčni pritisk, ter so pomembne iz socialnega ter ekonomskega vidika. Njihova funkcija je zmanjševanje davčne osnove ali znižanje že obstoječe davčne obveznosti. Večino olajšav, ki jih vsebuje slovenski Zakon o dohodnini, so prisotne tudi v zakonodajah drugih članic Evropske Unije. Slovenija zaostaja na področju davčnih olajšav, saj jih ima v primerjavi z ostalimi državami manj, in le te niso tako razvite in sodobne. Tako v Avstriji, Nemčiji ter Veliki Britaniji se zavedajo pomena olajšav ter ostalih ugodnosti za davčnega zavezanca, že zaradi privabljanja tujcev, ter tako dodatnega dohodka ki je na razpolago za obdavčitev. Državi bi moral biti cilj povečati svoj krog zavezancev, kar pa je mogoče s pomočjo davčne prijaznosti. Pravna podlaga davčnih olajšav v Sloveniji dohodnino je Zakon o dohodnini, ki omogoča splošno olajšavo, osebna olajšavo, posebno osebno olajšavo, posebno olajšavo za vzdrževane družinske člane, olajšavo za rezidente držav članic EU ter olajšavo za prostovoljno dodatno pokojninsko zavarovanje. Točni zneski olajšav za Slovenijo so določeni v Pravilniku o določitvi olajšav in lestvice za odmero dohodnine za leto 2014.
Keywords:	Davek, dohodnina, Zakon o dohodnini, davčne olajšave, davčni zavezanec, obdavčljivi dohodek, davčna stopnja
Place of publishing:	Maribor
Publisher:	[A. Korošec]
Year of publishing:	2014
PID:	20.500.12556/DKUM-46120
UDC:	336.2(043.2)
COBISS.SI-ID:	4802091
NUK URN:	URN:SI:UM:DK:VVKASCHM
Publication date in DKUM:	18.12.2014
Views:	2564
Downloads:	427
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	INCOME TAX RELIEFS OF INDIVIDUALS COMPARE TO CERTAIN COUNTRIES OF THE EUROPEA UNION
Abstract:	Taxation is a system of compulsory contributions by the state collected from private individuals and companies in order to provide the necessary public goods and services. As in most countries around the world, Slovenia is paying taxes as fundamental duty of all taxpayers. On the other hand, they are eligible to make decisions that create balanced tax law. One of the fundamental benefits of this law is tax relief. Personal income tax is calculated on the natural persons income and represents a significant annual income to the state budget. It is a direct form of taxation. Given the current weak economic situation of the Republic of Slovenia, tax liability is a heavy burden for many. Thus, the tax relief is an institute, which limits tax pressure, and are important from a social and economic point of view. Their function is to reduce the tax base or reduction of existing tax liabilities. Most of the reliefs contained in the Slovenian Income Tax Act, are also present in the legislation of other States of the European Union. Slovenian tax system is lagging behind in the area of tax relief, in comparisson with European contains less reliefs and they are also less developed and modern. Thus, in Austria, Germany and the UK are aware of the importance of tax breaks and other benefits for the taxpayer. They are also important factor when comes to attracting foreigners who bring additional income for taxation. State should aim to increase their circle of taxpayers, which is possible through tax-friendliness. Legal basis of tax reliefs in Slovenian income is the Income Tax Act, which allows the general relief, personal relief, special personal relief, special allowance for dependents, tax relief for residents of EU member states as well as relief for voluntary supplementary pension insurance. The exact amounts of relief for Slovenia are set out in the Regulation establishing reliefs and scale for income tax for the year 2014.
Keywords:	tax, income tax, Income Tax Act, the tax reliefs, the taxpayer, taxable income, tax rate

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