Economic analysis of income tax compared to home tax on goods and services

Davčni prihodki predstavljajo približno 82,5 odstotkov prihodkov države. Od tega približno 14 odstotkov dohodnina, 75,5 odstotkov pa domači davek na blago in storitve. Dohodnina je davek, ki obdavčuje dohodke posameznikov in temeljni način obdavčitve posameznika. Gre za neposredni davek, ki upošteva osebne okoliščine zavezanca in je zato izrazito subjektivni davek. Odmeri se od vseh dohodkov posameznika v davčnem letu. V Sloveniji se uporablja progresivna obdavčitev, pri kateri tisti, ki zaslužijo več, plačajo več davka. Na drugi strani imamo domači davek na blago in storitve. Najpomembnejša predstavnika tega davka sta davek na dodano vrednost in trošarina. V tem delu, se bolj posvečam davku na dodano vrednost, ki ga teoretiki označujejo kot moderen način obdavčevanja prometa. Njegovi najboljši lastnosti sta objektivnost (ne upošteva posameznikovih subjektivnih okoliščin) in nevtralnost (enako obravnava vse dohodke). Hkrati ta davek ne vpliva na posameznikovo željo po dodatnem delu in s tem dodatnemu zaslužku, kot to naredi progresivna obdavčitev pri dohodnini. S pomočjo ekonomske analize bom v tem delu analizirala oba davka. Osredotočila se bom predvsem na njuno učinkovitost z vidika Lafferjeve krivulje in Smithovih/Wagnerjevih načel obdavčevanja.Tax incomes represent about 82,5 percent of State income. About 14 percent of that comes from income tax and about 75,5 percent comes from home tax on goods and services. Income tax is a taxation of individual\u27s income and is considered to be a basic method of taxation of individuals. It is a direct tax, that considers taxpayer\u27s personal circumstances and therefore represents a subjective way of taxation. Individuals pay income tax from all their income earned in a tax year. Slovenia employes a progressive income tax system in which higher income earners pay higher tax rate. The other tax is a home tax on goods and services. Most important representatives of that tax are value added tax and excise tax. In this thesis the focus will be on value added tax, which is said to be a modern way of consumption taxation. Its best qualities are its objectiveness (it does not consider individual\u27s personal cricumstances) and its neutrality (it considers all incomes equally). At the same time this tax does not have an impact on someones desire to work extra hours and with that earn extra money, like progressive taxation of income does. With the help of economic analysis I will analize both taxes. Focusing on their effectiveness from the perspective of Laffer\u27s curve and Smith\u27/Wagner\u27s taxation principles