COMPARISON OF INCOME TAXATION OF POPULATION IN SLOVENIA AND AUSTRIA WITH AN EMPHASIS ON INCOME FROM EMPLOYMENT

Skozi vsebino diplomske naloge spoznavamo, kaj dejansko je dohodnina in kako pomemben je sistem, ki je nekako primerljiv s tujimi državami, in sama možnost obdavčenja mednarodnega dohodka. Vsi moramo namreč pravično plačevati dohodnino in s tem pomagati polniti državno blagajno, če se smem tako izraziti. Z ukinitvijo meje in prostim pretokom delovne sile pride do izraza konvencija v izogib dvojnega obdavčenja, kajti če državi ne bi imeli tega sporazuma, bi moral zavezanec upoštevati zakonodajo obeh držav, ki pa sta različni. Tako pa na podlagi bilateralne pogodbe med državama določijo, kako se določena oseba obravnava. Te pogodbe se sklepajo predvsem z namenom odpravljanja mednarodne dvojne obdavčitve in preprečevanja davčnih utaj. Skozi diplomsko nalogo spoznavamo, da je dohodnina davek od dohodkov fizičnih oseb, ter da jo ureja Zakon o dohodnini, po letu 2007 ZDoh-2, predhodno pa ZDoh-1. Kot je iz tega razvidno, je bil naš davčni sistem že deležen nekaj sprememb, in glede na to, da je naša država še dokaj mlada, jih lahko pričakujemo še nekaj. Davčna reforma v letu 2007 je prinesla, poleg zmanjšanja števila davčnih razredov na tri razrede, še eno pozitivno spremembo. S to spremembo so postali »prijaznejši« za zavezanca. Zavezancem ni več potrebno vlagati dohodninske napovedi, ampak nam davčni organ sam posreduje informativni izračun, ki ga le pregledamo in javimo morebitne nepravilnosti. S spremembami se Slovenija želi približati davčnemu sistemu drugih držav EU in pri tem je upoštevano dejstvo, da je vsaka država drugačna in da poenotenega sistema ni mogoče doseči. Vendar pa menim, da, ne glede na to, kakšna bo naslednja reforma, nikoli ne bodo zadovoljni vsi, saj se zavezanci ne zavedamo, zakaj plačujemo dohodnino. Naj zaključim z mislijo Franklina Roosevelta, ki pravi: »davki so ne nazadnje dolg, ki ga plačujemo za privilegij, da smo del organizirane družbe«.This work presents income tax in Slovenia, the importance of the taxation system and taxation of income from abroad which is relatively similar to that in other countries. Everyone has to make equal tax contributions to state income. Following the introduction of free movement of workforce the Convention on avoidance of double taxation comes to play. Without this agreement, a person with income from abroad would have to follow legislations of two different countries which may be different. A bilateral agreement between countries determines how a particular person should be treated. Such agreements are intended to prevent international double taxation and tax evasions. We introduce personal income tax regulated by Personal Income Act which has been known as ZDoh-1 until 2007 and ZDoh-2 afterwards. This demonstrates that the Slovenian taxation system has been through some changes. Considering that this is a young country a few more can be expected in the future. In addition to the reduction of tax brackets to three the tax reform of 2007 has also brought another positive change. The tax system became more taxpayer friendly. The taxpayers no longer need to send in a tax return. Instead they receive a calculation from the tax office which they can review and report any irregularities. With these changes Slovenia wanted to consolidate its tax system with that of other EU countries taking into account that each country is different and a uniform system cannot be achieved. Regardless what the next reform brings, it will never satisfy everyone because taxpayers do not realize why they pay income tax for. Let me conclude with the words of Franklin D. Roosevelt: "Taxes, after all, are dues that we pay for the privileges of membership in an organized society.