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Title:Problemi in dileme pri obdavčitvi dohodkov iz kapitala, s poudarkom na obrestih
Authors:ID Šisernik, Jerneja (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Sisernik_Jerneja_2018.pdf (1,18 MB)
MD5: 594B87BD6382182D0EE6A9FC465A9E96
PID: 20.500.12556/dkum/a458cc0d-0c4a-4e33-a86d-bf97920e8550
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Magistrsko delo obsega problematiko in dileme pri obdavčitvi dohodkov iz kapitala, s poudarkom na obrestih. V uvodu sem se opredelila do samega davčnega sistema v Republiki Sloveniji ter podrobno opisala samo davčno obveznost zavezancev za davek ter način izpolnitve le-te. Nadalje sem predstavila, kako so po Zakonu o dohodnini (v nadaljevanju ZDoh-2) davčno obravnavani dohodki fizičnih oseb. Predmet obdavčitve dohodnine so namreč vsi dohodki fizične osebe, ki so bili pridobljeni oziroma doseženi v enem davčnem letu, ki je enako koledarskemu letu. Za lažje razumevanje same vsebine sem predstavila pojem rezidentstva Republike Slovenije, ki predstavlja v sistemu obdavčitve z dohodnino odločilno dejstvo, saj le-ta zavezanca zaradi določenega statusa (rezidentstva, državljanstva) ali vira dohodka opredeljuje kot plačnika davka oz. zavezanca za sam davek. Zaradi obdavčitve rezidenta po načelu »svetovnega dohodka«, dolžan je namreč plačati davek za dohodke z virom v in izven Slovenije, se prav pogosto zgodi, da je zavezanec za davek strožje obravnavan. Ob izplačilu enega samega dohodka, sta le-tega obdavčili dve državi. Posledice takšnega dvojnega obdavčenja so države želele zajeziti predvsem s sprejetjem mednarodnih pogodb o izogibanju dvojnega obdavčenja, podpisnica mnogih je tudi Republika Slovenija. V nadaljevanju magistrskega dela sem se opredelila do dohodkov iz kapitala, katerih kategorija so tudi obresti. Le-te sem kot prvo kategorijo dohodkov iz kapitala še bolj sprecifično opisala. Uvodoma sem naštela obresti, ki so zakonsko taksativno navedene, saj so le-te obresti podvržene obdavčenju z dohodnino. Obdavčljive obresti so namreč splošno opredeljene kot vsako nadomestilo, ki ne predstavlja vračila glavnice iz finančno dolžniškega razmerja, vključno z nadomestili za tveganje ali za zmanjšanje vrednosti glavnice iz finančno dolžniškega razmerja zaradi inflacije. Dohodki iz kapitala se za razliko od ostalih kategorij dohodkov fizičnih oseb ne vključujejo več v letno dohodninsko napoved, niti se ne več vštevajo v letno davčno osnovo za izračun dohodnine, ker se izračunana in plačana dohodnina od teh dohodkov šteje za dokončni davek. Ti dohodki se obdavčujejo po proporcionalni stopnji, ki je načeloma 25 odstotna, in brez upoštevanja vseh davčnih olajšav. V tem jedru magistrskega dela sem natančneje raziskala različne davčne osnove, ki so podlaga za nadaljno obdavčitev obresti. Le-te so za posamezne vrste obresti precej različne, identična jim je zgolj davčna stopnja. V osrednjem delu naloge sem se posvetila tudi načinu izpolnitve davčne obveznosti iz naslova obdavčitve obresti, saj ZDoh-2 uzakonja dva različna načina izpolnjevanja le-te oz. samega izračuna in načina plačila davka za davčnega zavezanca. Na koncu sledi še podrobnejša analiza posameznih vrst obresti, kot obdavčljivih dohodkov po Zdoh-2 ter razprava glede morebitnih razlik ali izjem med njimi ter takšen vpliv ima morebiti to na samo davčno obravnavo.
Keywords:Zakon o dohodnini, dohodki fizičnih oseb, obdavčitev fizičnih oseb, dohodnina, davek, dohodki iz kapitala, obresti kot dohodek fizične osebe
Place of publishing:[Maribor
Publisher:J. Šisernik]
Year of publishing:2018
PID:20.500.12556/DKUM-70704 New window
UDC:336.226.142.2(043.3)
COBISS.SI-ID:5598763 New window
NUK URN:URN:SI:UM:DK:BYK6UAO3
Publication date in DKUM:03.07.2018
Views:1857
Downloads:328
Metadata:XML DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:07.06.2018

Secondary language

Language:English
Title:Problems and dilemmas in the taxation of the income from capital, with emphasis on interest
Abstract:The master's thesis covers problems and dilemmas in the taxation of the income from capital, with emphasis on interest. In the introduction, I have defined the tax system of the Republic of Slovenia and described in detail the tax liability of taxpayers and the method of fulfilling it. In addition, I presented how the Personal Income Tax Act (ZDoH-2) taxed the income of individuals. The subject of taxation of personal income tax is all the income, which the person acquired or achieved in one tax year, which is equal to the calendar year. In order to understand the content better, I presented the concept of residence of the Republic of Slovenia, which represents a decisive fact in the system of taxation of personal income tax and which determines the person as a taxpayer, due to his certain status (residence, citizenship). Due to the taxation of a resident on the basis of the principle of "world income", he is obliged to pay income tax with sources in and outside Slovenia. Therefore, when a taxpayer receives one income, it is taxed by two individual countries. In order to avoid such double taxation, the countries have signed international agreements on the avoidance of double taxation, and the Republic of Slovenia is also a signatory many of them. In the continuation of the master's thesis, I described more precisely the income from capital, the category of which are interest. In the beginning, I listed all the interest, that are listed in the Income Tax Act as a subject of taxation with income tax. Taxable interest are generally defined as any compensation that does not constitute repayment of the principal, including risk compensation or to reduce the value of the principal from due to inflation. Income from capital is no longer included in the annual income tax return, nor are they counted into the annual tax base for calculating personal income tax, since the calculated and paid income tax from these incomes is considered to be a definitive tax. These incomes are taxed at a proportional rate, with a tax rate of 25 percent. When calculating the tax, tax deductions can not be used. Further on, I examined the various tax bases, that are the basis for further taxation. The tax bases are quite different for each type of interest, they share only the same tax base. I also described two different ways of fulfilling the tax liability. At the end there is even more detailed analysis of individual types of interest, and a discussion of possible differences or exceptions between them.
Keywords:Income Tax Act, personal income tax, income from capital, taxes, interests as income


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