TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku z metodo deskripcije obravnavamo obdavčitev dohodka iz delovnega razmerja, ki je vrsta dohodka iz zaposlitve fizičnih oseb, v Sloveniji in Avstriji ter vpliv na prilive v državni proračun v primeru uvedbe progresivne obdavčitve dohodka iz oddajanja premoženja v najem v Sloveniji. Po trenutno veljavni davčni zakonodaji so ti dohodki v Sloveniji obdavčeni po proporcionalni oz. enotni davčni stopnji, v Avstriji pa progresivno, kar pomeni, da davčna stopnja narašča s povečevanjem davčne osnove. Ta način obdavčitve, bi naj zagotavljal večjo davčno pravičnost, ker premožnejšim posameznikom, ki razpolagajo z več premoženja, nalaga večjo davčno obveznost. Gre za vrsto dohodka, ki ga dosegajo fizične osebe z oddajanjem nepremičnin in je obdavčen z dohodnino ter predstavlja pomemben vir proračuna držav. V primeru spremembe davčne zakonodaje oz. uvedbe obdavčitve dohodkov iz oddajanja premoženja v najem po progresivni stopnji, ki bi nedvomno pomenila dodatno davčno breme za določene davčne zavezance, je potrebno upoštevati tudi tveganja, kot je na primer izogibanje prijavljanja teh dohodkov, prodaja nepremičnin v Sloveniji in nakup v tujini ter beg možganov v tujino. Izrednega pomena je učinkovit nadzor s strani inšpekcijskih služb glede prijavljanja oddaje nepremičnin v najem in sočasno spreje drugih ustreznih ukrepov, ki preprečevali navedeno. Ob tem pa je potrebno upoštevati tudi ukrepe na področju socialne politike in zagotoviti, da bodo mladi imeli kje prebivati in bi bile nepremičnine, v katerih bi bivali otroci lastnikov, posvojenci oz. socialno ogrožene družine, izvzeti iz obdavčitve. Vsekakor pa je potrebno premožnejšim zagotoviti tudi stabilno gospodarsko okolje z drugimi gospodarskimi spodbudami ter mladim zagotoviti tudi privlačno delovno okolje, kamor pa ne sodi le davčna politika. V prispevku smo opisali nekatera bistvena določila dohodninske zakonodaje v Sloveniji in Avstriji ter prikazali vpliv na višino davkov, ki jih davčni zavezanci ...

This article employs a descriptive methodology to analyse the taxation of employment income, a type of personal income tax, in Slovenia and Austria, as well as examines the potential fiscal impact on state revenues if Slovenia were to introduce progressive taxation of rental income. Under current Slovenian tax legislation, such income is taxed at a proportional or flat rate. Meanwhile, Austria applies a progressive system where the tax rate increases with the tax base increase. Progressive taxation is considered more equitable, as it imposes a higher tax liability on wealthier individuals who own more assets. Rental income is generated by individuals renting out real estate, is subject to income tax and represents a significant revenue source for the national budget. While talking about adopting the progressive tax system, which would undoubtedly mean an increased tax burden on some taxpayers, we cannot disregard the risks it could carry, such as avoiding reporting such income, the selling of Slovenian real estate in Slovenia and the acquisition of real estate abroad, as well as brain drain. Effective oversight by inspection authorities to ensure proper reporting of rental income, along with complementary measures to mitigate these risks, is crucial. Additionally, it is crucial to consider social policy measures and ensure housing accessibility for young people and exempt certain real estate, which the children of the owners inhabit, adopted children or socially vulnerable groups, from such taxation. At the same time, wealthier individuals should be provided with a stable economic environment through other incentives, while the younger generation should be guaranteed an attractive labor market, extending far beyond the tax policy. The article outlines some of the key provisions of personal income tax legislation in Slovenia and Austria and examines the impact on the amount of tax paid by the taxpayers. A simulation of calculations shows that the implementation of ..