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Ocena davčne reforme v letu 2019 v Sloveniji : magistrsko deloKovač Jereb, NatalijaGlavni namen magistrskega dela je proučiti učinke davčne reforme, ki je bila sprejeta v letu 2019. Osredotočili smo se na učinke razbremenitve regresa za letni dopust z dohodnino in prispevki za ... socialno varnost ter vplivom spremembe dohodninske lestvice in splošne davčne olajšave na povečanje razpoložljivega neto dohodka zaposlenih v Republiki Sloveniji. V teoretičnem delu sta predstavljena podroben pregled in analiza preteklih raziskav ter literature. Zasnova teoretičnega dela temelji na metodi deskripcije, kjer sistematično opisujemo pregled domače in tuje strokovne literature, ki proučuje pomen in vlogo davčnih reform in vpliv različnih davčnih sistemov na davčno politiko. Osrednji del naloge je namenjen statističnemu zbiranju in analiziranju zbranih podatkov, ki prikazujejo učinke davčnih sprememb na povečanje razpoložljivega neto dohodka zaposlenih v Republiki Sloveniji. Na podlagi predstavljenih rezultatov smo ugotovili, da so imele davčne reforme v zadnjih petnajstih letih sicer pomemben pozitiven učinek na davčno razbremenitev dela v Republiki Sloveniji, da pa vključno z zadnjo davčno reformo niso bile dovolj korenite, da bi lahko zmanjšale davčni primež v takšnem obsegu, da bi bili primerljivi s povprečjem EU in OECD. Ugotovili smo, da je imela razbremenitev regresa za letni dopust pozitiven vpliv na povečanje razpoložljivega neto dohodka zaposlenih v Republiki Sloveniji. Rezultati in ugotovitve v magistrskem delu bodo uporabni za politične odločevalce in načrtovalce davčnih reform v prihodnosti kot tudi za davčne in računovodske strokovnjake. Predstavljajo prispevek k stroki na področju obdavčitve dela v Republiki Sloveniji in hkrati utrjujejo naše priporočilo političnim odločevalcem, da nadaljujejo z davčno reformo, predvsem z davčno razbremenitvijo dela, in tako naredijo naše poslovno okolje in trg dela bolj primerljiv z EU.Type of material - master's thesis ; adult, seriousPublication and manufacture - Ljubljana : [N. Kovač Jereb], 2021Language - slovenianCOBISS.SI-ID - 94671875
Author
Kovač Jereb, Natalija
Other authors
Klun, Maja, 1969-
Topics
davčni sistem |
davčni primež |
dohodnina |
obdavčitev dela |
davčna reforma |
regres za letni dopust |
tax system |
tax wage |
personal income tax |
labor taxation |
tax reform |
payment for annual leave
Library/institution |
City | Acronym | For loan | Other holdings |
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Faculty of Administration, Ljubljana | Ljubljana | VUSLJ |
outside loan 1 cop.
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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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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Kovač Jereb, Natalija | |
Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
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