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Title:Obdavčitev dohodka iz zaposlitve slovenskih sezonskih delavcev, ki so doseženi v Avstriji : magistrsko delo
Authors:ID Pernuš, Mateja (Author)
ID Petrič, Ernest (Mentor) More about this mentor... New window
ID Podlipnik, Jernej (Comentor)
Files:.pdf RAZ_Pernus_Mateja_i2019.pdf (2,25 MB)
MD5: C7830FB3D2BDE7216175582D6CF79D79
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FDŠ - Nova Univerza - The Graduate School of Government and European Studies
Abstract:Obravnavamo obdavčitev sezonskih migrantov, davčnih rezidentov Republike Slovenije. Zaposlitev v Avstriji nam vsem državljanom Evropske unije omogoča ena od štirih temeljnih ekonomskih svoboščin na notranjem trgu EU, prost pretok oseb. Na podlagi dohodkov iz zaposlitve smo dolžni plačevati davke. Delavci migranti so zavezani za plačilo dohodnine po t. i. "načelu obdavčitve po svetovnem dohodku". Zaradi tega bi lahko prišlo do dvojne obdavčitve, zato imajo države sklenjene Konvencije o izogibanju dvojnega obdavčevanja dohodka in premoženja. Ker ni harmonizacije davkov, je področje neposrednih davkov v pristojnosti držav članic EU. Raziskujemo, ali se dnevne ter sezonske delavce migrante obravnava enako, vezano na Zakon o dohodnini in na Zakon o davčnem postopku, in ali so za svoje delo dvojno oz. dodatno obdavčeni. V pomoč so nam različne raziskovalne metode, z deskriptivno metodo predstavimo teorijo. Raziskovanja se lotimo deduktivno, hipotezi sta zasnovani sistematično. Z metodo deskripcije predstavimo dejstva, pomaga nam pri razčlenjevanju opredelitve pojma delavec migrant. Z analitično metodo iz razpoložljivih virov razberemo relevantne informacije. Rezultate povzamemo z metodo kompilacije. Z razlagalno metodo obrazložimo posamezne navedbe in dejstva. V zaključku z normativno metodo ovrednotimo pridobljene rezultate. Vseskozi pa si pomagamo z metodo neposredne udeležbe. Zaključujemo, da so delavci migranti obdavčeni dvakrat, prvič v državi zaposlitve ter ponovno, za razliko v davku, v državi rezidentstva. Težko pa govorimo o dvojni obdavčitvi, gre namreč za dodatno obdavčitev. Potrebno je spremeniti Zakon o dohodnini ter odpraviti sporno dodatno obdavčevanje. Obstaja tudi možnost spremembe mednarodne pogodbe z Avstrijo. Naloga odpira več možnosti nadaljnjega raziskovanja.
Place of publishing:Kranj
Place of performance:Kranj
Publisher:[M. Pernuš]
Year of publishing:2019
Year of performance:2019
Number of pages:X, 127 str.
PID:20.500.12556/ReVIS-6158 New window
COBISS.SI-ID:2048029412 New window
UDC:336.221:331.102.12(=163.6)(436)(043.2)
Note:Mag. delo 2. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 8. 11. 2019;
Publication date in ReVIS:12.11.2019
Views:2826
Downloads:180
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Secondary language

Language:English
Abstract:The thesis examines the taxation of seasonal migrants who are tax residents of the Republic of Slovenia. All the citizens of the EU are entitled to take up work in Austria thanks to one of the four fundamental economic freedoms in the EU internal market. Migrant workers are obliged to pay income tax according to the so-called "principle of world income taxation". This could lead to double taxation, and therefore countries have concluded agreements on the avoidance of double taxation and prevention of income and property tax. The thesis focuses on whether day and season migrant workers are treated equally in connection with the Personal Income Tax Act and the Tax Procedure Act, and whether they are subject to double taxation. The research of this thesis involves several different research methods, consisting of descriptive method to present our theory. We present the facts, using the descriptive method which enables us to analyse the definition of the term "migrant worker%. We summarise the results with compilation method. We use the method of direct participation all the time. We conclude that migrant workers are taxed twice, for the first time in the country of employment and for the second time for the difference in tax in the country of residence. It is necessary to modify the Personal Income Tax Act, namely to eliminate the controversial additional taxation. There is also the possibility of amending the international agreement with Austria. The thesis opens up more possibilities for further research.
Keywords:Obdavčenje


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