PRIMERJAVA OBREMENITEV OSEBNIH PREJEMKOV IZ DELA V REPUBLIKI SLOVENIJI Z REPUBLIKO AVSTRIJO

Kranvogel, Mihaela

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Naslov:	PRIMERJAVA OBREMENITEV OSEBNIH PREJEMKOV IZ DELA V REPUBLIKI SLOVENIJI Z REPUBLIKO AVSTRIJO
Avtorji:	ID Kranvogel, Mihaela (Avtor) ID Horvat, Robert (Mentor) Več o mentorju...
Datoteke:	VS_Kranvogel_Mihaela_2016.pdf (1,07 MB) MD5: F3024F464E5AC2A6B1ADA032342E8972
Jezik:	Slovenski jezik
Vrsta gradiva:	Diplomsko delo
Tipologija:	2.11 - Diplomsko delo
Organizacija:	EPF - Ekonomsko-poslovna fakulteta
Opis:	Slovenija ima visoko obremenjene plače zaposlenih. Za spodbujanje zaposlovanja in konkurenčnost slovenskih podjetij bi bilo smiselno znižanje prispevkov in davkov, ki plače obremenjujejo. Velik problem je tudi toga zakonodaja pri zaposlovanju in odpuščanju delavcev, kar zavira nove zaposlitve. Veliko uspešnih slovenskih podjetij se je odločilo svoje podjetje preseliti v sosednje države, najpogosteje v Avstrijo. V Avstriji podjetja ustanavljajo podjetniki, ki že v večini poslujejo v Avstriji ali v drugih evropskih državah. In tudi takšni, ki so naleteli na v Sloveniji nerešljiv birokratski problem in so ga rešili s selitvijo podjetja v sosednje države. V diplomski nalogi se bom omejila na stroškovno plat dela kot prvino poslovnega procesa. Zanima me primerjava stroškov dela v Sloveniji z Avstrijo. Ne bom se ukvarjala z ostalimi omejitvami oziroma zakonskimi zahtevami in s tem povezanimi stroški, ki niso povezani s stroški dela in jih podjetnik mora izpolnjevati, če želi podjetje prenesti v Avstrijo. Najprej bom proučila obremenitve plače v Sloveniji. Nato bom podrobno analizirala izplačila plač v Avstriji. Na koncu bom naredila primerjavo izplačil in obdavčitev plač v Sloveniji in Avstriji. Raziskala bom tudi ostala izplačila iz delovnega razmerja, katera moramo izplačati v Sloveniji, kakor sta prevoz na delo in malica. Preverila bom, kako se izplačujejo nadomestila za malico in prevoz v Avstrijo. Proučila bom tudi izplačilo in obdavčitev regresa v Sloveniji in Avstriji. Kot vemo, se v Avstriji izplačuje božičnica vsem delavcem, v Sloveniji izplačilo božičnice ni obvezno. V diplomski nalogi bom proučila obdavčitev božičnice v Sloveniji in naredila primerjavo z Avstrijo. Raziskava bo opravljena na majhnem podjetju, z raznoliko strukturo delavcev, s sedežem v Sloveniji. Problem bom temeljito proučila, saj bom naredila primerjalno analizo za 74 delavcev. Izhajala bom iz posameznih izplačil delavcem na TRR in na te zneske izračunala prispevke in davke po slovenski zakonodaji ter jih za isti neto primerjala z izračunom prispevkov in davkov v Avstrijo. Namen diplomske naloge je podrobna analiza obdavčitev plač in ostalih prejemkov iz delovnega razmerja v Sloveniji in primerjava z obdavčitvijo v Avstrijo. Analizirala bom tudi, kakšne so stopnje davkov posamezni državi in olajšave katere lahko delavec koristi. Primerjala bom tudi obračun prispevkov za socialno in pokojninsko varnost. Avstrija strogo upošteva načelo, da je potrebno bolj obdavčiti kapital in delo obdavčiti manj. V Avstriji je namreč pri izplačilu plač bolj obremenjen delodajalec, saj so prispevki delavcev nižji kot prispevki delodajalca. V Sloveniji je situacija obratna, prispevki delavca so višji kot prispevki delodajalca. V Sloveniji je delavec tudi visoko obremenjen z dohodnino, še posebej pri dodatnih izplačilih, kot sta regres in božičnica. Razjasniti bom poskušala, katera izplačila smo dolžni izplačati delavcu v Sloveniji in Avstriji. Ugotoviti bom poskušala, ali je večja obremenitev za podjetje na posameznega delavca v Sloveniji ali Avstriji.
Ključne besede:	plača, bruto plača, izplačilo, prispevki delavca, dohodnina, prispevki delodajalca.
Kraj izida:	Maribor
Založnik:	[M. Kranvogel]
Leto izida:	2016
PID:	20.500.12556/DKUM-58860
UDK:	331.2
COBISS.SI-ID:	12501020
NUK URN:	URN:SI:UM:DK:ENY8XCNB
Datum objave v DKUM:	16.09.2016
Število ogledov:	1518
Število prenosov:	263
Metapodatki:
Področja:	EPF
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Sekundarni jezik

Jezik:	Angleški jezik
Naslov:	COMPARISON OF LABOR TAXATION IN THE REPUBLIC OF SLOVENIA AND THE REPUBLIC OF AUSTRIA
Opis:	Slovenia has highly burdened salaries of the employees. To encourage employment and competition of Slovene companies, it would be sensible to lower contributions and taxes, which burden the salaries a lot. A huge problem is also very stiff legislation for employment and firing of workers, which slows down new employments. A lot of successful Slovene companies have decided to move their companies to the neighbouring states, the most frequently to Austria. Companies are established in Austria by entrepreneurs, who mostly have business in Austria and other European states. There are also some who have met with some bureaucracy problems in Slovenia and have solved it with movement of their companies to the neighbouring states. I will focus to the expenses side of the business process in the diploma thesis. I have been interested in the comparison of the work expenses in Slovenia and Austria. I will not research other limitations and legal demands and the costs, which are connected with that and are not connected with labour expenses and the entrepreneur has to meet if he wants to transmit his company to Austria. I will first research the burden of salaries in Slovenia. Then I will analyse the payoff of salaries in Austria. The conclusion will be a comparison of payoff and taxation of salaries in Slovenia and Austria. I have researched other payoff from the working relationship, which have to be paid in Slovenia, such as transportation to work and payment for food. I will check how the compensation for food and transportation are arranged in Austria. I will also research how the payment and taxation of vacationy allowance is paid in Slovenia and Austria. As we know, there is Christmas bonus paid to all workers in Austria, which is not obligatory in Slovenia. The diploma thesis will research the taxation of the Christmas bonus and I will make a comparison to Austria. The research will be done on a small company with diverse structure of workers, with the registered seat in Slovenia. The problem will be researched thoroughly, because I will do a comparative analysis for 74 workers. The research will be based on individual payment of workers to their account and I will calculate the contributions and taxation according to the Slovenian legislation and compare them with the same nett calculation of contributions and taxes in Austria. The purpose of the diploma thesis is the detailed analysis of the salary taxation and other incomes from the working relationship in Slovenia and comparison to taxation in Austria. I will also analyse the tax rates of the individual state and tax reliefs that the worker can use. I will compare the account statement for social and pension security. Austria is very strict when it comes to taxation of the capital and the taxation of the work less. In Austria, the employers are more burdened because the contributions of workers are lower than contributions of the employers. There is the opposite situation in Slovenia, where the contributions of the employees are higher than those of the employers. The workers in Slovenia are highly burdened with income tax, especially with additional payoff, such as vacationy allowance and the Christmas bonus. I will try to explain, which payoffs are obligatory for workers in Slovenia and Austria. I will try to find out, if there is higher burden for the companies on separate worker in Slovenia or Austria.
Ključne besede:	Salary, gross salary, payoff, contributions of a worker, income tax, contributions of employers.

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