Postopek obdavčitve dohodkov v skladu z mednarodnimi pogodbami

Pirc, Lidija

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Postopek obdavčitve dohodkov v skladu z mednarodnimi pogodbami
Authors:	ID Pirc, Lidija (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Pirc_Lidija_2016.pdf (1,38 MB) MD5: CFB028CC8804782D17F12B9075425BB6
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Od začetka samostojnosti je Republika Slovenija prevzela veliko mednarodnih sporazumov, ki so bili sklenjeni s SFRJ, nekaj jih je sklenila sama in predpostavlja se, da jih bo sklenila še veliko več. Trenutno ima Slovenija sklenjenih 57 mednarodnih sporazumov, z uporabo katerih odpravlja dvojno obdavčitev, razreši številne davčne probleme, preprečuje možnost davčnih utaj ter omogoča lažjo menjavo na trgu. Kljub temu, da je področje mednarodnega obdavčenja že nekaj časa v veljavi je še veliko nejasnosti in neznanja. Veliko je neenakosti med državami članicami glede posameznih členov konvencij, kar pomeni, da so zavezanci – nerezidenti v državi vira postavljeni v neenak davčni položaj (npr. profesorji, raziskovalci, študentje,..), posledično pa so lahko zaradi neenotnega davčnega sistema tudi finančno oškodovani. Davčna zakonodaja, ki ureja postopek obdavčitve dohodkov v skladu z mednarodnimi pogodbami se od vsega začetka ni veliko spremenila. Dvojno obdavčenje ima v današnjem času vedno večji pomen, saj vpliva na prost pretok blaga, kapitala, storitev, delovne sile in prosto ustanavljanje gospodarskih družb. V magistrski nalogi sem se osredotočila predvsem na postopke obdavčitev dividend, obresti in plačil uporabe premoženjskih pravic, kjer pride do obdavčitve, kakor tudi na postopke med povezanimi družbami iz različnih držav članic EU, kjer se s pomočjo Direktiv implementiranih v nacionalno zakonodajo, omogoča odprava morebitne dvojne obdavčitve. Implementirane Direktive so tudi edina skupna točka držav članic pomembnih pri obdavčitvi dohodkov pravnih oseb. Cilj magistrskega dela je bil tudi prikazati razlike med postopki obdavčitve posameznih vrst dohodkov na Hrvaškem in v Avstriji.
Keywords:	dvojno obdavčenje, davčni odtegljaj, mednarodne pogodbe, znižanje ali oprostitev, vračilo davka, dividende, obresti, premoženjske pravice, direktive, nerezident, povezane družbe, davčni obračun, globa
Place of publishing:	Maribor
Publisher:	[L. Pirc]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60076
UDC:	336.22(043.3)
COBISS.SI-ID:	5178155
NUK URN:	URN:SI:UM:DK:VJXY2CXL
Publication date in DKUM:	16.09.2016
Views:	2442
Downloads:	203
Metadata:
Categories:	PF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	Method income taxation in accordance with international treaties
Abstract:	Since the beginning of independence, Slovenia has taken over many of the international agreements that have been concluded with Yugoslavia. Some of these have been concluded by it self and it is assumed that many more will be concluded in the future. So far, Slovenia has signed 57 international agreements, the use of which eliminates double taxation, resolves a number of tax problems, prevents the possibility of tax evasion and facilitates exchange on the market. There is much confusion and ignorance in the area of international taxation despite the fact that it has been in force for some time now. There are many inequalities between member states in terms of individual articles of the conventions, which means that taxpayers, non-residents in the source country, are placed in an unequal tax position (e.g. teachers, researchers, students ...). Consequently, due to a non-uniform tax system, they may be financially harmed. Tax legislation, which regulates the procedure for income taxation in accordance with international agreements, has not changed very much from the beginning. Nowadays, double taxation is growing in importance, because it affects the free movement of goods, capital, services, workforce and the free establishment of companies. In this master’s thesis I primarily focused on taxation procedures of dividends, interest and payments relating to property rights, which are subject to taxation, as well as on the procedures between associated companies of different EU member states, which by means of directives implemented into national legislation, obviate double taxation. They are the only common point of the member states relevant for corporate taxation. The objective of this thesis was also to display the differences in the taxation of certain types of income in Croatia and Austria.
Keywords:	double taxation, withholding tax, international treaties, reduction or exemption, tax refund, dividend, interest, property rights, directive, non-resident related companies, tax calculation, fine

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back