72 research outputs found
REPORTING TAX RISKS IN ANNUAL AND SUSTAINABILITY REPORTS OF SLOVENIAN COMPANIES
No full textDavčna tveganja pomenijo negotovost plačil davkov družbe, ki bodo plačani v prihodnosti. Davčnim tveganjem lahko prisujemo negotovost obdavčitve družb, nepričakovane finančne izgube, napake pri poročanju ali pa agresivno davčno izogibanje. Pri obvladovanju davčnih tveganj je zelo pomembna vloga zaposlenih. Vsak davek je treba proučiti in presoditi, kakšno tveganje predstavlja za družbo in kolikšno tveganje je ta pripravljena prevzeti. Davčna strategija je načrt za zmanjšanje davkov, ki pripomore k maksimiranju donosov po obdavčitvi in minimiziranju davkov. Povezana mora biti z vizijo, poslanstvom in strategijo družbe.
V magistrskem delu najprej definiramo davčna tveganja in zapišemo nekaj več o njihovi delitvi, okvirjih in modelih. Tudi zaposleni imajo vpliv na obvladovanje davčnih tveganj, zato zapišemo tudi njihovo vlogo v tem postopku. Da lahko obvladujemo davčna tveganja, jih je treba naprej zaznati in nato najti način, kako jih obvladovati. Pri vsem tem je pomembna tudi davčna strategija, ki pripomore k zmanjšanju davkov. Eden izmed standardov poročanja o davčnih tveganjih je mednarodni standard GRI 207, po katerem lahko družbe in skupine poročajo prostovoljno. V analizi smo tako raziskovali poročanje družb in skupin po standardu GRI 207. Družbe in skupine, zajete v raziskavo, imajo sedeže v različnih državah v Evropi in Sloveniji. Ukvarjajo pa se z različnimi dejavnostmi.Tax risks are the uncertainty of companies’ future tax payments. Tax risk can be attributed to uncertainty in corporate taxation, unexpected losses, reporting errors or aggressive tax avoidance. The role of employees in managing tax risk is very important. Each tax needs to be examined to assess what risk it poses to society and how much it is willing to take. Tax strategy is a tax minimisation plan that helps to maximise after-tax returns and minimise taxes. It must be linked to the company’s vision, mission and strategy.
In this master thesis, we first define tax risks and write a little more about their division, frameworks and models. Employees also have an impact on the management of tax risks, and their role in this process is also written down. To manage tax risks, it is necessary to first detect them and then find a way to manage them. Tax strategy is also an important part of this, helping to minimise taxes. One of the alternatives for reporting tax risks is the international GRI 207 standard, under which companies and groups can report voluntarily. The companies and groups covered by the study are based in different countries in Europe and Slovenia. They are engaged in a variety of business activities
TAX EVASION AND SELF-DELATION
No full textDavčne utaje predstavljajo vedno aktualno in perečo problematiko, saj odkar obstajajo davki, obstajajo tudi davčni zavezanci, ki se na različne načine pokušajo izogniti plačilu davka. Na utajevanje davkov vplivajo različni dejavniki in motivi, prav tako pa se tudi načini izvršitve davčnih utaj med seboj razlikujejo, vendar je vsem davčnim utajam skupno to, da davčni zavezanci z utajo davka zasledujejo premoženjsko korist. Davčnim zavezancem pomeni izpolnitev davčne obveznosti namreč zgolj breme, za izpolnitev katere ne prejmejo nobene protistoritve od države. Po drugi strani pa država zbira javne prihodke skoraj izključno iz naslova davkov in tako poskuša z davčnim nadzorom čim bolj omejiti davčne utaje. Eden izmed institutov, ki bi naj davčne zavezance spodbudil k prostovoljnemu plačevanju davkov, je samoprijava. S samoprijavo davčni zavezanci kasneje ugotovljene nepravilnosti v davčnih napovedih in davčnih obračunih sporočijo davčnemu organu. Navedeno ima za posledico, da se davčni zavezanec izogne sankciji za davčni prekršek, država pa pobere dodaten davek, kar vsekakor pozitivno vpliva na državni proračun.Tax evasion presents always actual and difficult problematic. There are known taxpayers which are trying to avoid it since the existence of taxes. There are many known factors and motives that have an impact on tax evasion, but nevertheless they have something in common. This is avoiding taxes because of trying to gain property benefit. To tax evaders paying taxes and meeting the tax liability means burden for meeting the tax liability itself, but gaining nothing from the counterpart of the state. On the other hand, the state collects income only from taxes and thus tries to limit tax evasion with fiscal control. One of the institutes which should stimulate taxpayers to voluntary pay taxes is self-delation. With self-delation taxpayers can register later found irregularities in tax return or tax calculation. All of the above stated has something in common and that is helping taxpayers to avoid penalty for taxminor offence and therefore helping the state to collect extra tax which is absolutely affecting the tax budget
Ways of preventing tax evasion in the Republic of Slovenia
No full textPlačevanje davkov nikoli ni bilo najbolj priljubljeno, prej nasprotno. Državljani so od nekdaj iskali načine, kako se davkom izogniti, kako plačevati manj dajatev ali jih celo utajiti. Dandanes je vse omenjeno velik problem marsikatere države, med drugim tudi Slovenije, saj se izogibanje plačilu davkov, davčne utaje, neplačevanje davkov, siva ekonomija in podobno odražajo tudi v javnofinančnem primanjkljaju. Posledice le-tega čutimo vsi državljani, na eni strani s slabšimi javnimi storitvami, na drugi strani z zviševanjem davkov, ki tako udarijo po žepu spet tiste, ki načeloma redno izpolnjujejo svoje davčne obveznosti.
Glede na to, da Slovenija ni imuna na davčne utaje, sem se s pisanjem te diplomske naloge posvetila predvsem načinom preprečevanja davčnih utaj v Sloveniji. Pri tem sem ugotovila, da imamo kar nekaj mehanizmov, s katerimi predvsem Finančna uprava Republike Slovenije poskuša preprečiti in zajeziti davčno utajevanje, zmanjšati sivo ekonomijo in vzpostaviti medsebojno dobro ter vzajemno sodelovanje z zavezanci.
Finančna uprava Republike Slovenije se zelo trudi priti bližje zavezancem, da bi spoznali, da plačevanje davkov ni namenjeno bogatenju države, temveč da davke plačujemo zase, da bomo lahko uporabljali kakovostnejše javne storitve. Zato bi morali spremeniti način razmišljanja in dvigniti davčno kulturo na višjo raven, ob tem pa bi nam plačevanje davkov postalo državljanska vrednota.Paying taxes has never been popular, more the opposite. Citizens have always been searching for ways how to avoid taxes, how to pay less taxes or even how to evade them. All of the mentioned above is nowadays a major concern of many countries, including Slovenia, as tax avoidance, tax evasion, shadow economy and similar problems are also reflected in the government deficit. All of the citizens are affected by the consequences: on one hand by deteriorating public services, on the other hand by raising taxes and thereby harming again those who regularly meet their tax obligations.
Given that Slovenia is not immune to tax evasion, this thesis focuses on ways of preventing tax evasion in Slovenia. During the research work the author discovered that the Financial Administration of the Republic of Slovenia in particular has developed and is using many mechanisms to prevent and mitigate tax evasion, to reduce shadow economy and to establish a strong mutual cooperation with the taxpayers.
The Financial Administration of the Republic of Slovenia is working hard for the taxpayers to recognize that paying taxes is not meant for the enrichment of the state, but merely for better and more qualitative public services. Therefore, we should change our mindsets and raise tax culture to a higher level, while paying taxes should become a civic value
Tax evasion in football
No full textNogomet je v zadnjih letih postal globalno eden izmed najbolj priljubljenih športov na svetu kar pa prinaša tako dobre kot tudi slabe stvari. Prihaja namreč do zlorab, oziroma negativizma v temu športu, ki ga posledično postavlja v slabo luč. Obenem je priljubljenost tega športa tako velika, da se mnoge deviantnosti, pogosto spregleda. Ena od oblik delinkventnega vedenja je tudi utaja davkov s strani nogometnih igralcev, trenerjev in managerjev. Namen diplomskega dela je predstaviti resnost in stanje problema.
V Sloveniji tovrstni pojav ni razširjen. To smo preverili s poizvedovanjem pri Nogometni zvezi Slovenije, pri Policiji in pri Finančni upravi Republike Slovenije ter s pomočjo intervjuja z osebo, ki je davčni strokovnjak in nekdanji predsednik Nogometne zveze Slovenije. Čeprav mediji pogosto trdijo, da je pri nas ogromno korupcije in da živimo v nepošteni državi, lahko rečemo, da naši športniki redno poravnavajo svoje obveznosti do države. Policija in Finančna uprava Republike Slovenije namreč nimata zabeleženega nobenega primera utaje davkov v nogometu oz. v katerem koli drugem športu pri nas.
Zaradi razširjenosti in škodljivosti tovrstnega pojava v nogometu po svetu in dejstvu, da to počno tudi znani ljudje, ki so marsikomu za vzgled, je potrebno ljudi opozoriti na škodo, ki jo tovrstno vedenje povzroča.In recent years, football has become globally one of the most popular sports in the world. That brings both advantages and disadvantages. We can detect negativism and even abuse in this sport and that puts it in a bad light. Furthermore, because of its worldwide popularity, a lot of deviancies are easily overlooked. By that we have in mind explicitly tax evasion by football players, trainers and managers. The purpose of this thesis is to present the severity of this problem.
In Slovenia this type of phenomenon is not widespread. We have checked this by inquiring in the Football Association of Slovenia, the Police and the Financial Administration of the Republic of Slovenia, and through an interview with a person who is a tax expert and former president of the Football Union of Slovenia. Although the media often claim that there is a lot of corruption in our country and that we live in a dishonest state, we can say that our athletes regulary perform their obligations to the state, given that the police have not recorded any case of tax evasion in football or in any other sport.
Because of the extension of this problem in football around the world and the fact that this is also being done by well-known individuals, we need to alert people to the damage that this kind of behaviour causes
Comparison of tax aspect of income of employment in slovenia and sweden
No full textDohodnina je eden od velike trojice davkov, ki ga poznajo skoraj vse države zahodnega sveta. Praviloma velja za pomemben javnofinančni vir. Pravno podlago za pobiranje tega davka predstavlja Zakon o dohodnini, ki določa, kdo sploh so zavezanci za dohodnino, vire dohodkov, predmet obdavčitve ter oprostitve plačila dohodnine.
V nalogi diplomskega projekta se osredotočamo na dohodke iz zaposlitve in z njimi povezane davke. Obravnavamo področje davkov iz zaposlitve v Sloveniji in na Švedskem. Slednji državi imata enako stopnjo splošnega davka, to je 22 %. V obeh državah veljajo podobni zakoni, ki obravnavajo področje plač. V Sloveniji se davek plačuje na državnem nivoju, na Švedskem pa najprej na lokalnem oziroma občinskem in šele nato na državnem nivoju. Višina davka iz zaposlitve je različna, prav tako državni zakoni obravnavajo različne davčne olajšave in prispevke, ki jih plačujemo kot delojemalec oziroma delodajalec.
Diplomska naloga odgovori na vprašanja višine in obdavčitve plač v Sloveniji in na Švedskem. Ugotovili smo, kakšen je strošek plače ob istem izplačilu na Švedskem in kakšen v Sloveniji. Izdelali smo primerjalno analizo obdavčitve povprečne višine bruto plač v obeh državahIncome tax is one of the big three taxes known by almost every country in the western world. As a rule, it is considered an important fiscal source. The legal basis for collecting this tax is the Personal Income Tax Act, which defines who are the persons liable for personal income tax, sources of income, the subject of taxation and income tax exemptions.
In the thesis we focus on employment income and related taxes. We deal with employment taxes in Slovenia and Sweden. The latter countries have the same general tax rate of 22%. In both countries, similar laws apply to the area of wages. In Slovenia, the tax is paid at the national level, and in Sweden first at the local or municipal level and only then at the national level. The amount of employment tax varies, and state laws also address the various tax benefits and contributions we pay as an employee or employer.
The thesis answers the questions of the level and taxation of wages in Slovenia and Sweden. We have found out what is the cost of a salary at the same payout in Sweden and what is it in Slovenia. We made a comparative analysis of taxation of the average gross wage in both countries
A COMPARISON OF CAPITAL GAINS TAXATION OF NATURAL AND LEGAL PERSONS BETWEEN SLOVENIA AND SERBIA
No full textZa državo je pobiranje davkov izrednega pomena, za zavezance pa je le-to povečini neugodno, saj so davčne stopnje visoke. Z institutom davčnih olajšav država poskuša omiliti negativni učinek pobiranja davkov pri zavezancih ter jih vzpodbuditi k prijavi in plačilu davkov. Pomemben vir Slovenskega in Srbskega državnega proračuna je tudi davek od kapitalskih dobičkov fizičnih in pravnih oseb. Pomemben je predvsem z vidika gospodarskega razvoja, saj v današnjem času globalizacije in mednarodne trgovine vedno več subjektov (fizičnih in pravnih oseb) poskuša prodreti na tuje trge z namenom povečanja konkurenčnosti ter zaradi doseganja dobičkov z vlaganji na tuje trge. Zakonodaja s področja davkov ima velik pomen pri odločitvi posameznika ali pravne osebe ali in v katerih državah bo ustvarjal svoj kapital. Osnovni interese vsakega subjekta je zagotovo ustvarjanje čim večjega kapitalskega dobička obremenjenega s čim nižjimi davki. Davčni ureditvi obdavčitve kapitalskih dobičkov v Sloveniji in Srbiji sta si deloma različni, kar povzroča različne davčne obremenitve zavezancev za davek iz dobička ter posledično tudi drugačne finančne učinke, ki jih imata za proračune obeh držav. Za vse države, tudi Slovenijo in Srbijo, je v času recesije ter finančne in gospodarske krize pomembno, da s ciljem gospodarskega razvoja in zmanjševanjem stopnje brezposelnosti ustvarijo ugodno davčno klimo tudi za ustvarjanje kapitalskih dobičkov.For the country tax collection is very important but for taxpayers it is mostly unfortunate, because tax rates are high. With the tax relief the state tries to mitigate the negative impact of tax collection and to encourage the taxpayers to report and pay taxes. An important source of Slovenian and Serbian state budget is also the tax of capital gains from natural and legal persons. It is especially important from the view of economic development, because in age of globalization and international trade, more and more subjects (natural and legal persons) are trying to break into foreign markets in order to increase their competitiveness and to achieve gains by investing in foreign markets. Legislation in the field of taxation has an important role in decision-making of individual or legal person whether and in which countries they will create its own capital. A basic interest of each subject is certainly maximizing capital gains loaded with minimal taxes. Tax regime of capital gains taxation in Slovenia and Serbia are the partly different, what leads to differences in the tax burden on taxpayers for tax on capital gains and consequently different financial effects that they have on the budget of both countries. For all countries, including Slovenia and Serbia, is in the time of recession and financial crisis important to create a favorable tax climate to generate capital gains with objectives of economic growth and reducing unemployment
TAX EVASION IN DIRECT AND INDIRECT TAXATION OF CORPORATIONS
No full textDavki predstavljajo enostranski in prisilni odvzem realnega dohodka (Stanovnik, 2010), zato so nemalokrat negativno ocenjeni s strani korporacij, ki želijo pri svojem poslovanju imeti zdravo razmerje med prihodki in odhodki. Vsaka korporacija si želi imeti malo stroškov kamor spadajo tudi davčne obveznosti, zato se korporacije odločajo tudi za nezakonito zmanjšanje ali popolno utajo enega svojih odhodkov – davkov. Davčne utaje so postale globalni problem, saj živimo v svetu vse hitrejšega razvoja mednarodnega trga in povezovanja med državami. Korporacije tako delujejo tudi v več državah hkrati, kjer lahko hitro pride do davčne utaje, če države med seboj na tem področju ne sodelujejo. Korporacije plačujejo številne davke in prispevke, ki polnijo državni proračun, izmed katerih sta tudi davek na dodano vrednost in davek od dohodkov pravnih oseb, pri čemer prvi spada v posredne davke, drugi pa v neposredne davke. Pojavljajo se različne oblike in vrste utaj teh dveh davkov, zato je potrebno tudi veliko različnih ukrepov za boj proti njuni utaji. Vzroki za davčno utajevanje so lahko različni in jih je potrebno vnaprej oceniti oziroma predvideti, če želimo problem davčnih utaj ustrezno omejiti. Ukrepi za preprečevanje tovrstnih utaj se izvajajo na ravni Republike Slovenije, na ravni Evropske Unije, Organizacije za gospodarsko sodelovanje in razvoj in tudi na ravneh drugih organizacij po svetu. Pomembno pri tem je, da se oblikuje skupen boj proti davčnim utajam, saj bo le to omogočilo učinkovitost in uspešnost boja. Pri tem je potrebno dosledno spoštovati predpisane pravne akte, tako tuje kot domače in vzpostaviti harmonijo na področju pravnih aktov, ki predpisujejo davčno področje skupaj z bojem proti utajam. Pomembne so skupne strategije boja in ukrepi, tako represivni kot tudi preventivni.Taxes constitute a unilateral and forcible seizure of real income (Stanovnik, 2010) and are thus often negatively evaluated by corporations wanting a healthy balance between revenue and expenditure in their business. Every corporation wants to have low expenditures, including taxes, therefore corporations also decide to illegally reduce or completely evade one part of their expenditure - taxes. Tax evasion has become a global problem, as we live in a world where the international market is developing faster and faster and countries are becoming more and more integrated. Corporations thus also operate in several countries at once, which can quickly lead to tax evasion if countries do not cooperate regarding this. Corporations pay several taxes and contributions that fill the state budget. Value added tax and corporate income tax are among those taxes - the first one is an indirect tax and the second one is a direct tax. There are different types and forms of tax evasion for those two kinds of taxes, which also requires several different measures to prevent them from being evaded. There are various causes of fiscal evasion and, as such, have to be assessed or predicted in advance if we want to limit the tax evasion problem. Measures for the prevention of such evasions are carried out on a national level in the Republic of Slovenia, on the level of the European Union, the Organization for Economic Cooperation and Development, as well as on the level of other organizations throughout the world. It is important to join forces in the prevention of tax evasion, as only this will make the fight effective and successful. For this, foreign as well as national statutory legal acts need to be considered and legal acts in the field of taxes and tax evasion need to be harmonised. It is important to have a common strategy to fight tax evasion of as well as common preventive and retaliatory measures
Tax harmonization in the European Union
No full textDiplomska naloga temelji na raziskavi harmonizacije davkov v Evropski uniji (EU) z namenom analizirati trenutno stanje davčne politike v EU ter poudariti pomen in potencialne koristi, ki jih prinaša harmonizacija davčnih politik med državami članicami. Osredotoča se na raznolikost davkov, ki vključujejo davek na dodano vrednost (DDV) in davek od dohodka pravnih oseb, ter obravnava aktualne teme, kot so davčne oaze, okolijski davki in Direktiva DAC7. Skozi analizo je ugotovljeno, da bi uspešna implementacija davčne harmonizacije v EU prispevala k večji preglednosti, poštenosti in enakopravnosti v davčnem sistemu EU. Poleg tega bi povečala učinkovitost boja proti davčnim zlorabam in nepravilnostim v evropskem davčnem okolju. Na podlagi teh ugotovitev se v zaključku predlaga nadaljnje prizadevanje za uresničitev davčne harmonizacije v EU.The thesis focuses on the research of tax harmonization in the European Union (EU) with the aim of analyzing the current state of tax policy in the EU and emphasizing the importance and potential benefits of harmonizing tax policies among member states. It focuses on the diversity of taxes, including value-added tax (VAT) and corporate income tax, and addresses current topics such as tax havens, environmental taxes, and Directive DAC7. Through analysis, it is found that successful implementation of tax harmonization in the EU would contribute to greater transparency, fairness, and equality in the EU tax system. Additionally, it would increase the effectiveness of combating tax abuses and irregularities in the European tax environment. Based on these findings, further efforts to achieve tax harmonization in the EU are proposed in the conclusion
A study of the impact of constitutional court practice on improvements of laws in the field of administration
No full textPredpisi na čelu z zakoni so ključni za uveljavljanje pravic in pravnih koristi oziroma
obveznosti ljudi, posebej na upravnem področju v razmerjih med oblastjo in
posameznimi osebami. Spremembe zakonov so pri tem stalnica, saj spreminjajoče se
družbene okoliščine terjajo nenehne izboljšave. Namen magistrskega dela je ugotoviti,
kako na izboljšave zakonov s področja uprave vplivata Ustavno sodišče Republike
Slovenije in Sodišče Evropske unije glede predhodnih vprašanj.
V magistrskem delu je izvedena analiza ustavnosodne prakse za obdobje
2014–2023 glede ustavnih pritožb v povezavi z zadevami U-I- ter za obdobje
2020–2023 glede zahtev za oceno ustavnosti. Preverimo tudi statistični trend
spreminjanja teh zakonov med letoma 2013 in 2024. Z namenom ugotavljanja razlogov
sprememb podrobno analiziramo izbrane zakone. Preko intervjujev s predstavniki vseh
vej oblasti v Republiki Sloveniji opravimo preverbo rezultatov.
Izidi raziskave pokažejo, da ima Ustavno sodišče omejen, a pomemben vpliv na
izboljšave zakonov s področja uprave, kar potrjuje dobro vzpostavljen sistem
ravnovesja in zavor med oblastmi ter relativno stabilni slovenski pravni red. Kot najbolj
spreminjane zakone s področja uprave pod vplivom Ustavnega sodišča prepoznamo
zakone s področja tujcev, davkov in socialnega varstva, pri čemer izstopata Zakon o
pokojninskem in invalidskem zavarovanju ter Zakon o davčnem postopku.
Magistrsko delo predstavlja izviren prispevek k upravno-pravni znanosti z elementi
ustavnega in evropskega prava, lahko pa bi pomenilo tudi pomembno izhodišče za
nadaljnje izboljšave zakonov za strokovnjake z različnih upravnih področij, resorna
ministrstva kot oblikovalce javnih politik in zakonodajalca.Regulations, particularly laws, are essential for exercising people\u27s rights and legal
interests or obligations, especially in the administrative sphere in relations between the
authorities and individuals. Changes to laws are a constant in this context, as changing
social circumstances require constant improvement. The master\u27s thesis aims to find
out how the Constitutional Court of the Republic of Slovenia and the Court of Justice
of the European Union influence the improvement of laws in the field of administration
with regard to preliminary questions.
The Master\u27s thesis analyses the constitutional case-law for the period 2014-2023
regarding constitutional appeals concerning U-I cases and for the period 2020-2023
regarding requests for constitutional review. We also examine the statistical trend of
changes in these laws between 2013 and 2024. To determine the reasons for the
changes, we analyse the selected laws in detail. We verify the results through
interviews with representatives of all branches of government in the Republic of
Slovenia.
The results of the study show that the Constitutional Court has a limited but important
influence on the improvement of laws in the field of administration, which confirms the
well-established system of checks and balances between the authorities and the
relatively stable Slovenian legal order. The most frequently amended administration
laws under the influence of the Constitutional Court are the laws on foreigners,
taxation, and social protection, with the Pension and Disability Insurance Act and the
Tax Procedure Act standing out.
The Master\u27s thesis represents an original contribution to administrative law science
with elements of constitutional and European law, and could also be an important
starting point for further improvements of laws for experts in various administrative
fields, as well as line ministries, public policymakers, and the legislator
The new tax reform 2019/2020 and public\u27s familiarity with it
No full textV Republiki Sloveniji je s 1. 1. 2020 pričela v celoti veljati nova davčna zakonodaja. Z davčno reformo, temelječo na spremembah, dopolnitvah in novostih štirih temeljnih zakonov s področja davčne zakonodaje, si država prizadeva za pravičnejšo razporeditev davčne obremenitve fizičnih in pravnih oseb. Zlasti zaradi razbremenitve dohodninske lestvice, zvišanja obdavčitve kapitala in uvedbe splošne minimalne obdavčitve podjetij naj bi se zvišal neto dohodek državljanov, posledično pa se bo v državni proračun stekalo manj denarja za finančno podporo občin, kar namerava zakonodajalec nadoknaditi z doslednejšim pobiranjem davkov in poostreno davčno inšpekcijo za preprečevanje davčnih utaj in drugih davčnih goljufij. Rezultati raziskave diplomskega dela o seznanjenosti mariborske javnosti z davčno reformo so pokazali, da je javnost relativno dobro seznanjena z davčno reformo, zlasti s spremembo Zakona o dohodnini in dohodninske lestvice, o čemer so se ljudje v večini seznanili na televiziji. Vprašani so bili v splošnem mnenja, da nov davčni sistem – pa čeprav naj bi razbremenjeval tiste, ki delajo ne bo uspešen in učinkovit, saj ga ljudje v resnici dojemajo kot dodatno davčno obremenitev državljanov v novi zakonodajni preobleki.From the 1st January 2020 a new tax legislation is fully in force in the Republic of Slovenia. With help of the new tax reform based on changes, supplements and novelties of the four crucial acts in the field of tax legislation the state is trying to enable a more just dispatchment of tax disburdening of natural and legal persons. Especially due to disburdening of the income tax scale, the increased taxation of capital and the enforcement of a general minimal taxation of companies the net income of citizens shall increase and, consequently, less money for financial support of municipalities will float into the state budget what the legislator will try to compensate by demanding taxes more efficiently and with help of a stricter taxation inspection in order to disable tax avoidance and other tax frauds. The results of the diploma research on the familiarity of the public in Maribor with the new tax reform have shown that due to TV reports the public is relatively well informed about the tax reform, especially with the changes within the income tax code and the changes of the income tax scale. According to the opinion of the questioned, the new tax system although its main purpose is to unburden all working individuals will not be successful, because it is considered to be nothing but an additional tax burden for citizens in the disguise of a new tax legislation
- …
