TFL Vsebine / Revija SIR*IUS

Comparative analysis of the taxation of naturals persons' income from capital in the EU and Slovenia

V prispevku primerjava davčno obremenitev dohodka iz kapitala, tj. obresti, dividend in dobička iz kapitala, v Sloveniji in v preostalih državah članicah Evropske unije. Primerjalna analiza se osredotoča na pomembne razlike v davčnih zakonodajah držav EU-ja, in sicer z vidika načina obdavčitve dohodka iz kapitala, najvišjih davčnih stopenj in dodatne obremenitve dohodka iz kapitala s prispevki za socialno varnost. Namen analize je prikazati položaj Slovenije med državami EU-ja z vidika obremenitve dohodka iz kapitala.

In the article, we compare tax burdens on income from capital, i.e. interest, dividends and capital gains, in Slovenia and in other Member States of the European Union. The comparative analysis focuses on important differences in the tax legislations of EU countries in the light of the method of taxation of income from capital, the highest applicable tax rates and the additional burden with social security contributions. The purpose of the analysis is to demonstrate the position of Slovenia among the EU countries, in terms of the tax burden on income from capital.