Personal income tax is the main personal income tax measured in individual calendar year or the tax year. That procedure is encountered by almost every adult in their lifetime, so it is very important that it is understandable. The Republic of Slovenia, as a state governed by the rule of law (Article 2 of the Constitution of the Republic of Slovenia), must use incoming procedures efficiently and effectively, as this is the basic tax of natural persons. The purpose of my thesis is to identify and draw attention to the problems related to personal income tax assessment procedures, as the regulations in the field of personal income tax, from the point of view of an ordinary citizen, are often unclear and incomprehensible.
In analyzing the personal income tax assessment process, I used the following methods to help research this area. I gathered all the necessary material to help me write the work and then analyzed all the resources obtained, both primary and secondary. Using the survey method, I checked the understanding of the concept of personal income tax and income tax procedure and the regulations related to this procedure in 50 adult employees with my own questionnaire. With statistical method I analyzed the data from the last three annual reports of the Financial Administration of the Republic of Slovenia (for 2018, 2019 in 2020). I also analyzed selected cases from the Judicial Practice website related to personal income tax assessment.
With this thesis I wanted to analyze the process of personal income tax assessment and show the problems that arise in this process. Through research, I have discovered that many people do not understand the concept of personal income tax and do not know what personal income tax represents and how the process itself takes place. Most people do not understand the rules regarding the income tax procedure and I see a significant problem in that.
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