Primerjalna analiza obdavčitve plač v Sloveniji in izbranih državah Evropske unije - kateri sistemi so najbolj ugodni za zaposlene in delodajalce

Merc, Monika

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Title:	Primerjalna analiza obdavčitve plač v Sloveniji in izbranih državah Evropske unije - kateri sistemi so najbolj ugodni za zaposlene in delodajalce
Authors:	ID Merc, Monika (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	MAG_Merc_Monika_2026.pdf (1,96 MB) MD5: FA00C057181E943219A066DA420460AE
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo obravnava obdavčitev plač v Sloveniji v primerjavi z izbranimi državami Evropske unije, in sicer Hrvaško, Nemčijo, Madžarsko in Estonijo. Obdavčitev dela pomembno vpliva na razpoložljivi dohodek zaposlenih, stroške delodajalcev ter konkurenčnost gospodarstva. V Sloveniji je obremenitev plač relativno visoka, kar se kaže v manj ugodnem razmerju med bruto plačo, neto prejemkom zaposlenega in skupnim stroškom delodajalca. Primerjava pokaže, da se analizirane države razlikujejo predvsem po strukturi davčnega sistema, višini prispevkov za socialno varnost, uporabi davčnih olajšav in stopnji progresivnosti dohodnine. Madžarska in Estonija z enotnejšo davčno strukturo omogočata večjo preglednost in predvidljivost obdavčitve, medtem ko Slovenija, Hrvaška in Nemčija s progresivno obdavčitvijo dosegajo večjo redistributivno funkcijo, a tudi višjo obremenitev pri višjih dohodkih. Rezultati analize nakazujejo, da slovenski sistem obdavčitve plač v primerjavi z analiziranimi državami ni med najbolj ugodnimi, zlasti z vidika razmerja med neto plačo in stroškom delodajalca. Pomembna ugotovitev dela je tudi, da ugodnost davčnega sistema ni odvisna zgolj od višine davčnih stopenj, temveč tudi od preglednosti, stabilnosti in pravne predvidljivosti ureditve. Na podlagi navedenega je mogoče sklepati, da izboljšanje slovenskega sistema ne vključuje le znižanja obremenitve dela, temveč tudi oblikovanje bolj jasne in dolgoročno stabilne davčne ureditve.
Keywords:	obdavčitev plač, davčni primež, neto plača, strošek delodajalca, primerjalna analiza, pravna varnost.
Place of publishing:	Maribor
Publisher:	M. Merci]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98266
UDC:	331.2:336.22
COBISS.SI-ID:	287725827
Publication date in DKUM:	13.08.2026
Views:	272
Downloads:	34
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:	31.05.2026

Secondary language

Language:	English
Title:	Comparative analysis of wage taxation in Slovenia and selected European Union countries - which systems are most favourable for employees and employers
Abstract:	The master’s thesis examines the taxation of wages in Slovenia in comparison with selected European Union countries, namely Croatia, Germany, Hungary, and Estonia. The taxation of labour has a significant impact on the disposable income of employees, labour costs for employers, and the overall competitiveness of the economy. In Slovenia, the tax burden on wages is relatively high, which is reflected in a less favourable relationship between gross wages, net income, and the total cost of labour for employers. The comparison shows that the analysed countries differ mainly in the structure of their tax systems, the level of social security contributions, the use of tax allowances, and the degree of income tax progressivity. Hungary and Estonia, with their more uniform tax structures, provide greater transparency and predictability, whereas Slovenia, Croatia, and Germany, through progressive taxation, achieve a stronger redistributive function but also impose a higher burden on higher income levels. The results of the analysis suggest that the Slovenian system of wage taxation is not among the most favourable when compared to the analysed countries, particularly in terms of the relationship between net wages and total employer costs. An important finding of the study is that the attractiveness of a tax system does not depend solely on the level of tax rates, but also on the transparency, stability, and legal predictability of the framework. Based on the above, it can be concluded that improving the Slovenian system requires not only a reduction in the tax burden on labour, but also the development of a clearer and more stable long-term tax framework.
Keywords:	wage taxation, tax wedge, net wage, employer labor cost, comparative analysis, legal certainty.

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