DAVČNE OLAJŠAVE PRI DOHODNINI

Zagozda, Gregor

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Title:	DAVČNE OLAJŠAVE PRI DOHODNINI
Authors:	ID Zagozda, Gregor (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UN_Zagozda_Gregor_2016.pdf (871,29 KB) MD5: E6E7917493C532AFF0F97B6EA2AE46DD
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	»Na tem svetu razen smrti in davkov ni nič zanesljivega.« (Benjamin Franklin, 1789) Davki tako ali drugače zadevajo skoraj vsakega posameznika. Vsakdo, ki razpolaga s premoženjem ali ustvarja prihodek, je zavezan plačevati davke. Razlikujemo med posrednimi in neposrednimi davki. Preprosto povedano, posredne davke plačujemo skupaj s ceno blaga ali storitve. Posredni davki so že vključeni v končno ceno, ki jo plačamo. Neposredni davki pa so odmerjeni neposredno zavezancu. Pri neposrednih davkih gre predvsem za obdavčitev prihodka in premoženja zavezanca. Dohodnina je eden izmed neposrednih davkov in obdavčuje dohodek fizičnih oseb. Vsakdo, ki v Republiki Sloveniji ustvari dohodek ali je rezident Republike Slovenije in ustvari prihodek v tujini, je zavezanec za plačilo dohodnine. Med davčnimi prihodki proračuna za leto 2016 je načrtovano, da bo imela dohodnina tretji največji delež, takoj za DDV in trošarinami, in naj bi pomenila 11,2 % državnega proračuna. Bistveno večji delež (ponekod tudi bistveno več kot 50 %) prihodkov pa pomeni v proračunu občin. Sistem obračunavanja dohodnine določa Zakon o dohodnini. Hkrati določa tudi sistem olajšav, ki zavezancem znižujejo davčno osnovo in s tem višino davčne obveznosti. Sistem davčnih olajšav je pomembno orodje davčnega sistema, saj lahko z njim uveljavlja različne socialne korektive in politične cilje. Ker pa so se družbene in politične razmere v naši državi v zadnjih petindvajsetih letih korenito spreminjale, sta se spreminjali tudi davčna zakonodaja in z njo obdavčitev dohodkov fizičnih oseb. V tem obdobju se je spreminjal tudi sistem davčnih olajšav pri dohodnini, kar je podrobneje prikazano v tej diplomski nalogi.
Keywords:	dohodnina, davčna olajšava, plačilo davka, obdavčitev fizičnih oseb, zmanjšanje davčne osnove, načelo davčne pravičnosti
Place of publishing:	Maribor
Publisher:	[G. Zagozda]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59391
UDC:	336.22(043.2)
COBISS.SI-ID:	5115691
NUK URN:	URN:SI:UM:DK:LIWQFOS9
Publication date in DKUM:	24.06.2016
Views:	2067
Downloads:	272
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	INCOME TAX RELIEFS
Abstract:	»In this world nothing can be said to be certain, except death and taxes.« (Benjamin Franklin, 1789) Taxes are something, that in one way or another touches almost every individual. Anyone holding assets or generating income is subject to at least one form of taxation. We distinguish between direct and indirect taxes. Simply put, indirect taxes are paid together with the price of the goods or services. Indirect taxes are already included in the final price we pay. Direct taxes are imposed on individuals based on their income or property. Income tax is one of the direct taxes and is taxing personal income. Everyone who deries income in the Republic of Slovenia or who is a resident of the Republic of Slovenia and generate income abroad, is liable to pay income tax. Among tax revenues of the budget for 2016, it is planned for income tax, to come on the third place, just behind the VAT and excise duties and should represent 11.2% of the state budget. In the budget of municipalities income tax represents even highers proportion of income (sometimes even significantly over 50%). The system of taxation of personal income is subject of the Law on Personal Income Tax. Law on Personal Income Tax provides the exact taxation system of personal income and at the same time it offers a tax relief system. Tax relief system is an important tool of the tax system, since it can exercise various social correctives and political objectives. Social and political changes in our country in the past twenty-five years also influenced a significant change on income taxation. During this period, the tax relief system incorporated in Law on Personal Income Tax, experienced some major changes, which is shown in more detail in this thesis.
Keywords:	income tax, tax relief, paying taxes, personal income tax, reduction of the tax base, the principle of tax fairness

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