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Dohodnina v izbranih državah
MIKUŽ, ANJA (Author), Klun, Maja (Mentor) More about this mentor... This link opens in a new window

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Abstract
Dohodnina oziroma davek od dohodka fizičnih oseb je del davčnega sistema. Gre za obdavčenje posameznikovih prihodkov v nekem določenem časovnem obdobju. Hkrati spada dohodnina tudi med davke, ki prinašajo v državno blagajno posamezne države velik delež prihodkov, kar pomeni, da je pomembna za njeno normalno delovanje. Ker pa je dohodnina v različnih državah urejena različno, je namen diplomske naloge primerjati štiri države, članice Evropske unije, ter ugotoviti glavne razlike in podobnosti med dohodnino v teh državah. Pri tem je uporabljenih nekaj različnih metod, najprej deskriptivna oziroma opisna za teoretično opredelitev, nato primerjalna oziroma komparativna za primerjavo med državami in statistična, ki je uporabljena pri podatkih v tabelah za dohodninske lestvice ter za deleže dohodkov izbranih držav. Na podlagi primerjav sem ugotovila, da je v primerjanih dohodninskih sistemih med državami veliko razlik. S strani Evropske unije so podana osnovna določila, ostale odločitve pa so prepuščene državam članicam, ki se lahko odločajo po svoje. Razhajanje v dohodninskih sistemih med državami je torej logično, pa čeprav za posameznike, ki so zavezanci za dohodnino in imajo stik z več državami, na primer zaradi službe v tujini, selitev in podobnega, to ni najbolj preprosto in jim predstavlja oviro. Primerjava med državami, ki poleg Slovenije vključuje še Malto, Španijo in Veliko Britanijo, je lahko v prvi vrsti v pomoč posameznikom, ki dohodninskega sistema ne poznajo najbolje, ter vsem tistim, ki so hkrati vključeni v več dohodninskih sistemov, v tem primeru v sisteme znotraj prej omenjenih držav.

Language:Slovenian
Keywords:dohodnina, davčni sistem, zavezanec za dohodnino, prihodki, Evropska unija
Work type:Bachelor thesis/paper (mb11)
Tipology:2.11 - Undergraduate Thesis
Organization:FU - Faculty of Administration
Year:2020
Publisher:[A. Mikuž]
Number of pages:viii, 35 str.
COBISS.SI-ID:5413038 Link is opened in a new window
Views:194
Downloads:90
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Secondary language

Language:English
Title:Personal income tax in selected countries
Abstract:
Income tax or personal income tax is a part of the tax system that refers to the taxation of an individual's income within a certain time frame. As personal income tax produces a large share of public funds, it is essential for the proper functioning of a state. Countries treat income tax differently, so the objective of this thesis is to compare four member states of the European Union and pinpoint the key similarities and differences between their treatment of personal income tax. Several research methods were employed for the purpose of this thesis. First, there is the descriptive method, which was used for the theoretical definition. Then comes the comparative method, which was used to compare the states. Lastly, the statistical method was used to process data for the personal income tax scales and proportions of income in the selected states. Comparing the data collected, I found that there are a lot of differences between the income tax systems in the four selected member states. The European Union only lays out the basic provisions. The rest of the decisions are up to each member state to make. As they are all allowed to make their own choices, it only makes sense that their income tax systems are so different from one another. Nevertheless, these differences pose a problem for those individuals who are subject to personal income tax in more than one country – for instance those who work abroad, have moved abroad or similar. The comparison of personal income tax in the four member states, which included Slovenia, Malta, Spain and Great Britain, can be of help to any individual who is unfamiliar with the personal income tax system and all those who are part of more than one personal income tax system, especially those living in any of the above European Union member states.

Keywords:personal income tax, tax system, personal income tax subject, income, the European Union

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