DEVELOPMENT OF SLOVENIAN INCOME TAX SYSTEM

Davčni sistemi različnih držav so različni, njihov cilj pa je enak: napolniti državni proračun, iz katerega potem država črpa sredstva za financiranje javnih potreb. Eden izmed davkov, ki polni državno blagajno, je tudi dohodnina. Je davek od dohodkov fizičnih oseb. Je letni, osebni, sintetični davek, ki se lahko plačuje tudi med letom kot akontacija. Dohodnina je za izvajanje zelo zapletena, saj vsebuje veliko elementov. Obračunava se od davčne osnove kot seštevka vseh dohodkov davčnega zavezanca, pridobljenih iz različnih virov. upoštevajo pa se različne olajšave, oprostitve in osebne značilnosti davčnega zavezanca. Tudi sosednja Avstrija pobira davke od dohodkov fizičnih oseb. Njihov davčni sistem je drugačen od slovenskega, vendar imata nekaj podobnosti. Dohodnina se v Sloveniji obračunava s pomočjo dohodninske lestvice, ki je prav tako progresivna kot avstrijska, vendar ima tri davčne razrede s stopnjami od 16 do 41%, medtem ko ima avstrijski sistem v lestvici štiri razrede s stopnjami od 0 do 50%. Znotraj razredov pa so kar velike razlike, predvsem v razponu dohodkov. Oba davčna sistema sta zasnovana po načelu svetovnega dohodka, kar pomeni, da so upoštevani vsi dohodki, doseženi tako doma kot v tujini. Problem dvojne obdavčitve urejajo Sporazumi o izogibanju dvojnega obdavčenja.The tax system of different countries are different. However, their goal is the same. They fill the state budget from which the government draws the money for funding of public needs. one of the taxes that fills the state budget is the income tax. it is a tax on personal income. it is an annual, personal, synthetic tax which can be paid during the year as an advance tax payment. income tax is very complicated to implement, since it contains many elements. it is calculated as the sum of all incomes that taxpayers receive from various sources. different tax reliefs, exemptions and personal characteristics of the taxpayer are also taken into account. one of our neighbouring countries that also collects taxes on personal income is Austria. their tax system is different from Slovenian, however, they have some similarities as well. Income tax in Slovenia is calculated through the income tax scale which is as progressive as Austrian. Our system has three classes with tax rates ranging from 16 to 41%, while the Austrian system has four classes in the scale with rates ranging from 0 to 50%. Within the classes there are mayor differences, especially in the range of incomes. Both tax systems are based on the principle of global income, which means that all incomes are included, whether they had been earned at home or abroad. The problem of double taxation is dealt under the Agreements of double taxation avoidance