Najnovejše spremembe in dopolnitve dohodninske zakonodaje po noveli Zdoh-2Z

Višnjar, Tjaša

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Title:	Najnovejše spremembe in dopolnitve dohodninske zakonodaje po noveli Zdoh-2Z
Authors:	ID Višnjar, Tjaša (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	UN_Visnjar_Tjasa_2022.pdf (1,13 MB) MD5: 7550C47DD5523D8B5D10499D3453BA64
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Dohodnina je davek, s katerim so obdavčeni dohodki fizičnih oseb, pridobljeni v obdobju enega leta. Dohodki so lahko doseženi v Sloveniji ali izven nje. Ločimo več vrst dohodkov, ki so tudi viri dohodnine, in sicer so to dohodki iz zaposlitve, dejavnosti, osnovne kmetijske in gozdarske dejavnosti, oddajanja premoženja v najem in iz prenosa premoženjske pravice, dohodek iz kapitala ter drugi dohodki. Razlikujejo se po načinu obdavčitve (progresivno ali cedularno). Osnovo pri izračunu dohodnine predstavlja dohodek, zmanjšan za stroške, potrebne za ustvarjanje tega dohodka – to so prispevki za socialno varnost in olajšave. Vse to določa Zakon o dohodnini, ki se nenehno spreminja. V letu 2022 je bila sprejeta novela Zakona o dohodnini (ZDoh-2Z), ki prinaša spremembe na tem področju. V diplomskem projektu smo najprej raziskali, zakaj je uvedba novega zakona potrebna, predstavili smo vse spremembe in dopolnitve ZDoh-2Z ter ocenili, kaj te prinašajo za posameznike, podjetja in celotno gospodarstvo. Prav tako smo prikazali praktičen primer izračuna dohodnine po novem zakonu in ga primerjali s prejšnjim. Ugotovili smo, da je obremenitev plač v Sloveniji v primerjavi z drugimi državami zelo visoka. Ene izmed najpomembnejših sprememb, ki bodo pozitivno vplivale na ekonomske subjekte, so: povišanje splošne olajšave, nižja obdavčitev najvišjega dohodninskega razreda, višje neto plače in uvajanje novih olajšav. Manj obremenjene plače bodo pomagale podjetjem pri njihovem učinkovitem razvoju in rasti z zaposlovanjem izobraženega kadra. Nižje pobrani davki pa pomenijo manj priliva v državni proračun.
Keywords:	Dohodnina, novela ZDoh-2Z, davki, davčne olajšave
Place of publishing:	[Maribor]
Publisher:	T. Višnjar
Year of publishing:	2022
PID:	20.500.12556/DKUM-82052
UDC:	336.22:34
COBISS.SI-ID:	126516739
Publication date in DKUM:	20.10.2022
Views:	782
Downloads:	77
Metadata:
Categories:	EPF
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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:	05.07.2022

Secondary language

Language:	English
Title:	The latest amendment and additions to the income tax act
Abstract:	Income tax is a tax on personal income earned over a one-year period. Income can be earned in or outside Slovenia. There are several types of income that are also sources of income tax: income from: employment, business, basic agricultural and forestry activities, rental and transfer of property, capital income and other income. They differ in the way they are taxed (progressive or proportional). The basis for calculating income tax is income less the costs of generating that income, i. e. social security contributions and allowances. This is all laid down in the Income Tax Act, which is constantly changing. In 2022, an amendment to the Income Tax Act was adopted, bringing changes in this area. In this thesis, we first set out to find the reasons why the introduction of the new law is necessary, presenting all the changes and amendments to ZDoh-2Z and assessing what this means for individuals, businesses, and the economy as a whole. We also provide a practical example of how income tax is calculated under the new law and compare it with the previous one. We found that the wage burden in Slovenia is very high compared to other countries. Some of the most important changes that will have a positive impact on economic operators are an increase in the general deduction, lower taxation of the highest income tax bracket, higher net wages and the introduction of new deductions. Lower wages will help businesses to develop and grow efficiently by employing skilled staff. Lower tax collections mean less revenue for the national budget.
Keywords:	Income tax, amendment to the ZDoh-2Z, taxes, tax relief.

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