The European Union and its fundamental principles in European space brought many new opportunities for its inhabitants. The principle of free movement of goods, services, people and capital gives Slovenian citizens the opportunity that they also source their income outside Slovenia - in . However, work and income from Austria will not end your tax relationship with Slovenia, which means, that a resident of Slovenia must allocate part of its income to tax purposes in Slovenia. The problem occurs when the Slovenian resident has to pay tax also to the country in which he received the income. Therefore, in this thesis I tried to find out what is the difference between the taxation of migrant workers, regardless of their place of work and according to his personal status.
Using descriptive method, I defined the theoretical foundations that have helped me. After calculations, I compared the results obtained and presented them using graphical and tabular views. I found out that an employee who works in Austria, which cannot qualify as a relief for dependents in Slovenia pays a relatively largest income tax. The cause of the problem can be found in the Austrian tax system, which is tolerant to those, who fall in the first income tax scale. The annual income up to € 11,000 is not taxed. Italy has tax scales more similar to ours than Austrian does, so there are no such problems in Italy.
In further proceedings, it could also be useful to think about the mutual coordination of these scales not only in Austria but also in general among all countries of the European Union. However, since Slovenia has the highest average tax rates, changes in the area of domestic legislation would also be needed.
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