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Obdavčitev delavcev migrantov : diplomsko deloGregorc, ManjaObdavčitev delavcev migrantov je pomembna tema, ki se nanaša na obdavčitev dohodkov, odvisna pa je tudi od zakonodaje posamezne države, saj imajo različne države različne sisteme obdavčitve. Dohodek ... delavcev migrantov nekatere države obdavčijo na enak način kot dohodek za svoje državljane. Vsak državljan iz države članice EU ima pravico, da se zaposli pod enakimi pogoji, kot veljajo za njene državljane, prav tako pa mora država po predpisih EU, v kateri delavec zasluži celoten ali skoraj celoten dohodek delavca obravnavati kot davčnega rezidenta, čeprav tam ne prebiva. Tako rezidenti Slovenije plačujejo dohodnino od vseh svojih dohodkov, ne glede na to, ali so doseženi v Sloveniji ali zunaj nje. Delavci migranti so po davčni zakonodaji opredeljeni kot rezidenti Republike Slovenije in jih obstoječa zakonodaja postavlja v enak položaj kot zaposlene v Sloveniji. Če zakonodaja nalaga rezidentu z dohodki, ki jih doseže v tujini, enake dolžnosti pri plačilu dohodnine kot domačemu delavcu, potem mu mora priznati enake pravice, ki pripadajo domačemu delavcu. V diplomskem delu smo analizirali različne težave pri obdavčitvi dohodka iz delovnega razmerja, ki se pojavijo v primeru opravljanja dela v tujini. S pomočjo deskriptivne metode smo opredelili teorijo in ključne pojme, s pomočjo komparativne metode pa smo skušali preko statističnih podatkov o migracijah ugotoviti, ali delavci migranti iščejo zaposlitev v državah z višjim standardom. Menimo, da je problematika obdavčitve dohodkov problem, ki ga je treba reševati v Sloveniji, saj en in isti dohodek obdavčita dva različna organa. Čezmejni delavci so vsekakor bolj obremenjeni kot delavci, zaposleni v Sloveniji.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Ljubljana : [M. Gregorc], 2023Language - slovenianCOBISS.SI-ID - 173157891
Author
Gregorc, Manja
Other authors
Klun, Maja, 1969-
Topics
rezidenti |
čezmejni delavci |
migrant |
dohodninska ureditev |
opredelitev mednarodnega obdavčevanja |
Residents |
cross-border workers |
migrant |
income tax regulation |
definition of international taxation
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Gregorc, Manja | ![]() |
Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
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