ANALIZA OBDAVČITVE DELAVCEV MIGRANTOV V IZBRANIH DRŽAVAH

KRPIČ, KATJA (avtor), Klun, Maja (mentor)

Evropska unija in njena temeljna načela so v evropski prostor prinesla veliko novih priložnosti za njene prebivalce. Načelo prostega pretoka blaga, storitev, ljudi in kapitala daje slovenskim državljanom možnost, da do vira svojega dohodka pridejo tudi izven meja Slovenije, predvsem v Avstriji. Vendar pa se z delom in dohodkom iz Avstrije ne prekine davčna vez s Slovenijo, kar pomeni, da mora rezident Slovenije, del svojega dohodka nameniti za davčne potrebe v Sloveniji. Težava nastane, kadar mora slovenski rezident plačati davek tudi državi, v kateri je dohodek prejel. Zato sem v diplomski nalogi skušala ugotoviti, kakšna je razlika med obdavčenjem delavcev migrantov glede na kraj dela in glede na njegov osebni status. S pomočjo deskriptivne metode sem opredelila teoretična izhodišča, ki so mi pomagala v nadaljevanju. Po opravljenih izračunih sem primerjala dobljene rezultate in jih predstavila s pomočjo grafičnih in tabelaričnih prikazov. Ugotovila sem, da delavec na delu v Avstriji, ki med svoje olajšave ne more uvrstiti olajšave za vzdrževane družinske člane, Sloveniji plača sorazmerno največ davka na dohodek. Vzrok težav lahko najdemo pri avstrijskem davčnem sistemu, ki je toleranten do tistih, ki padejo v prvi dohodninski razred. Letni dohodek do 11.000 € namreč ni obdavčen. Italija ima davčno lestvico bolj podobno naši kot avstrijskim, zato takšnih težav v Italiji ni. V nadaljnjih postopkih bi bilo smiselno razmišljati o postopku medsebojnega usklajevanja teh lestvic ne samo z Avstrijo, ampak na splošno med vsemi državami Evropske unije. Potrebne bi bile spremembe tudi na področju notranje zakonodaje.

• Jezik: Slovenski jezik
• Ključne besede: delavec migrant, rezident, dohodnina, izračun dohodnine, dvojno obdavčenje, metode za odpravo dvojnega obdavčenja
• Vrsta gradiva: Diplomsko delo/naloga
• Organizacija: FU - Fakulteta za upravo
• Leto izida: 2019
• PID: 20.500.12556/RUL-113329
• Datum objave v RUL: 20.12.2019

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: ANALYSIS OF TAX LEGISLATION OF MIGRATING WORKERS IN SELECT COUNTRIES

Izvleček

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.

• Ključne besede: migrant worker, resident, personal income tax, income tax calculation, double taxation, methods for eliminating double taxation