PRIMERJAVA OBDAVČITVE DOHODKOV FIZIČNIH OSEB IZ ZAPOSLITVE IN IZ DEJAVNOSTI PRED SPREMEMBO ZAKONODAJE V LETU 2014 IN PO NJEJ

• Main Author: Dominko Pozderec, Andreja
• Other Authors: Markovič Hribernik, Tanja
• Format: Bachelor Thesis
• Language: Slovenian
• Published: [A. Dominko Pozderec] 2016
• Subjects: dohodki fizičnih oseb; dohodki iz zaposlitve; dohodki iz dejavnosti; davčna reforma; taxation; income of natural persons; income from employment; income from self-employment; tax reform; info:eu-repo/classification/udc/336.22; sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=57824; https://dk.um.si/Dokument.php?id=92980&dn=; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=12411420&fmt=11

V diplomskem delu je predstavljena obravnava dohodkov fizičnih oseb iz zaposlitve in iz dejavnosti. Spremembe na področju dohodninske zakonodaje so se vrstile vse od prvega zakona, ki smo ga dobili z osamosvojitvijo in vse do danes, zaradi razmer na gospodarskem in finančnem trgu. Predmet obravnave so dohodki iz delovnega razmerja, to so plača in nadomestilo plače in ostali prejemki iz delovnega razmerja, dohodki iz drugih odvisnih pogodbenih razmerij, kot so avtorske pogodbe, podjemne pogodbe, študentsko in upokojensko delo. V delu so obravnavani tudi dohodki iz dejavnosti, od katerih poznamo dve vrsti ugotavljanja davčne osnove, to je z upoštevanjem dejanskih prihodkov in odhodkov in z upoštevanjem normiranih stroškov. Predmet obravnave so tudi dohodki doseženi na osnovi osebnega dopolnilnega dela. Cilj naloge je bil analizirati posamezne dohodke fizičnih oseb po vsebini in obdavčitvi, ter ugotoviti nastale spremembe po spremembi zakonodaje v letu 2014. Pri sami analizi smo ugotovili, da bistvenih sprememb ni bilo, spremembe so se dotaknile predvsem študentskega dela, dela upokojencev, nekaj sprememb je bilo narejenih na področju odpravnin, avtorskih in podjemnih pogodb, prenovil pa se je sistem normirancev in pri osebnem delu je ključnega pomena uvedba vrednotnice. V nalogi je predstavljena dohodninska ureditev v času pred krizo in v času krize, podrobneje so obravnavani dohodki iz zaposlitve in dohodki iz dejavnosti. The diploma thesis discusses the employment and self-employment income of natural persons. The first tax legislation was implemented when Slovenia gained independence and since then there have been numerous changes in the legislation due to the situation on the economic and financial market. The subject under discussion is the income from employment, i.e. salary and salary compensation as well as other remunerations from employment and dependent contractual relationships, such as contracts for copyrighted work, service contracts, student and pensioner work. One part also addresses income from self-employment, where there are two ways of determining the tax base that is by considering the actual revenues and expenses or by considering flat rate expenses. The thesis furthermore discusses income gained through personal supplementary work. We aimed to analyse specific incomes of natural persons from the content and taxation viewpoints and to determine the changes that occurred after the legislation reform in 2014. The analysis itself has shown no significant changes. Changes could mainly be observed in the field of student and pensioner work and some were also made regarding severance pay, contracts for copyrighted work and service contracts. There were, however, alterations to the system of flat rate workers, while vouchers were the most important introduction in the field of personal work. The thesis presents personal income tax legislation before and during the crisis and discusses in detail the incomes from employment and self-employment.