Ustreznost splošne dohodninske olajšave

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Ustreznost splošne dohodninske olajšave

Podlipnik, Jernej, pravnik

Zakon o dohodnini (ZDoh-2) v 111. členu ureja splošno dohodninsko (davčno) olajšavo, vendar na precej neobičajen način, in sicer tako, da poleg "redne" splošne olajšave predpisuje še dve dodatni ... splošni davčni olajšavi, ki sta odvisni od višine nekaterih dohodkov, obdavčenih z dohodnino. V tem prispevku je na kratko predstavljen institut splošne dohodninske olajšave, veljavna ureditev, nazadnje pa s pomočjo treh primerov analizirana njena ustreznost z vidika enakosti pred zakonom. Velja omeniti, da ne gre za poglobljeno predstavitev in analizo, ki bi terjala precej prostora in časa.

Source: Pravna praksa : PP : časopis za pravna vprašanja. - ISSN 0352-0730 (Leto 35, št. 38, 6. okt. 2016, str. 6-8)

Type of material - article, component part ; adult, serious

Publish date - 2016

Language - slovenian

COBISS.SI-ID - 15193425

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Author
Podlipnik, Jernej, pravnik

Topics
davki | dohodnina | davčna politika | davčne olajšave | pravna ureditev

Holdings

source: Pravna praksa : PP : časopis za pravna vprašanja. - ISSN 0352-0730 (Leto 35, št. 38, 6. okt. 2016, str. 6-8)

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Year	Impact factor		Edition		Category		Classification
Year	JCR	SNIP	JCR	SNIP	JCR	SNIP	JCR	SNIP

Links to authors' personal bibliographies	Links to information on researchers in the SICRIS system
Podlipnik, Jernej, pravnik	36387

Source: Personal bibliographies and: SICRIS

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