Inheritance and Gift Tax in Slovenia

Davek na dediščine in darila je eden najstarejših davkov, saj obstajajo podatki, ki pravijo, da se je pobiral že v starem Egiptu. V Sloveniji prav tako kot v večini držav po svetu obdavčitev prejema dediščin in daril ureja isti zakon. Ureja ga Zakon o davku na dediščine in darila, ki je začel veljati 1. januarja 2007. Ta zakon razveljavlja prejšnjo ureditev obdavčitve dediščin in daril, ki jo je urejal Zakon o davku občanov. V diplomskem seminarju smo najprej predstavili splošne značilnosti davka na dediščine in darila ter njegov zgodovinski razvoj. V nadaljevanju smo podrobneje opisali, kaj je predmet obdavčitve, kdo je davčni zavezanec, kakšna je davčna osnova, kdaj smo davka oproščeni ali olajšani, komu davek pripada in kakšne so davčne stopnje. Vključili smo tudi primerjavo davčnih prihodkov na dediščine in darila z vsemi prihodki v bilanci proračunov občin od leta 1992 do leta 2016. Nadaljevali smo s primerjavo davka na dediščine in darila v Sloveniji z drugimi članicami Evropske unije. Diplomski seminar smo zaključili s sklepnim delom, v katerega smo vključili sklepne misli in povzeli osnovne ugotovitve.The inheritance and gift tax is one of the oldest taxes, as the data says it was already picked up in the ancient Egypt. In Slovenia, as in most countries around the world, the taxation of inheritance and gifts is governed by the same lawThe Inheritance and Gift Tax Act, which entered into force on 1 January 2007. This law repeals the previous system of inheritance and gift taxation that was regulated by the Citizens\u27 Tax Act. In diploma seminar we first presented the general characteristics of the inheritance and gift tax and its historical development. Furthermore, we described in more detail what is the subject of taxation, who is the taxpayer, what is the tax base, when we are exempted of facilitated of tax payment, to whom the tax belongs to and what are the tax rates. We also included the comparison of inheritance and gift tax revenues with all the revenues in the balance of municipal budgets from 1992 to 2016. We continued with the comparison of the tax in Slovenia with other members of the European Union. We completed the diploma seminar with the final part, in which we included the concluding thoughts and summarized the basic findings