Tax wedge and employment growth: Slovenia from an international perspective

V članku so obravnavane značilnosti davčnega primeža, stopnje zaposlenosti in brezposelnosti v državah OECD in EU-27, s posebnim poudarkom na Sloveniji, ter analiziran učinek davčnega primeža na zaposlenost. Rezultati empirične analize so pokazali, da lahko države OECD in EU-27 razvrstimo v dve skupini glede na stopnje zaposlenosti in brezposelnosti. Prva skupina beleži nizko stopnjo zaposlenosti in visoko stopnjo brezposelnosti ter visok davčni primež, medtem ko ima druga skupina držav obratne značilnosti. Negativni učinek davčnega primeža na rast zaposlenosti v EU-27 je potrdila tudi panelna regresijska analiza. Slovenija se uvršča med države z visokim davčnim primežem, za katere je še posebej pomembno, da slednjega še naprej znižujejo.The paper assesses the characteristics of tax wedge and employment and unemployment rates in the OECD countries and EU-27, with special emphasis on Slovenia, to analyse the tax wedge-employment relation. The empirical estimates show that, with regard to the employment and unemployment rates, OECD countries and the EU-27 can be classified into two groups. The first group is characterized by a high tax wedge, a low employment rate, and a high unemployment ratethe second group has the opposite characteristics. The negative effect of the tax wedge on emplo-yment growth was confirmed in a panel regression analysis. Slovenia is classified among countries with a high tax wedge, which is of special importance to continue with the dynamics of reducing the tax wedge

ANALYSIS OF PROGRAMS FOR STRENGTHENING TAX CULTURE AMONG YOUNG PEOPLE IN EU

Gospodarsko in družbeno okolje, v okviru katerega posamezniki sprejemajo finančne in s financami povezane odločitve, se v zadnjih letih vedno hitreje spreminja. Obseg informacij, ki jih morajo posamezniki sprejeti in ovrednotiti, je vedno večji. Zaradi tega postajajo izobraževanje na področju financ in davkov ter s tem povezane kompetence posameznika vse bolj pomembne. Izvajanje programov opismenjevanja na področju davkov postaja vse aktivneje v številnih državah sveta. V diplomski nalogi se osredotočamo na proučevanje programov in ukrepov v izbranih državah Evropske unije, namenjenih otrokom in mladostnikom, ki imajo za cilj dvig davčne pismenosti, krepitev zavedanja pomena plačevanja davkov in davčne kulture nasploh. Pri tem smo raziskali cilje, vsebino in ciljne skupine, ki so jim programi v izbranih državah namenjeni. Podrobneje smo proučili stanje izvajanja programov finančnega in posebej davčnega opismenjevanja otrok in mladostnikov v Sloveniji ter ga primerjali z ostalimi izbranimi državami Evropske unije. Izvedli smo tudi raziskavo med učenci zadnje triade in srednješolci o zavedanju pomena plačevanja davkov in njihovem odnosu do plačevanja davkov. Ugotavljamo, da v svetu ni enotne opredelitve davčnega opismenjevanja. Posledično so tudi pristopi držav različni in odvisni od številnih dejavnikov. Programi in projekti se najpogosteje odvijajo kot oblika predavanj po šolah s pomočjo različnih gradiv, kvizov, brošur, plakatov ipd. Ob tem pa se izvajalci projektov vse bolj zavedajo pomena sodobne tehnologije in sodobnih komunikacijskih kanalov (Facebook, Twitter, Instagram idr.). Na podlagi ugotovitev izvedene analize raziskave diplomsko nalogo zaključujemo s predlogi ukrepov za izboljšanje programov davčnega opismenjevanja otrok in mladostnikov v Sloveniji.The economic and social environment in which individuals make financial and finance-related decisions, in recent years, changing rapidly. The range of information that individuals must accept and evaluate, is always bigger. For this reason, becoming a education in the field of finances, taxes and related competences of the individual all the more important. The implementation of the programmes of literacy in the area of taxes becomes all the more actively in many countries of the world. In graduate task, we focus on studying the programmes and actions in selected countries of the European union for children and adolescents, which have the objective of raising the tax literacy, the strengthening of the awareness of the importance of paying taxes and tax culture in general. In this, we explore the objectives, content and target groups which programs in the selected countries are intended. In more detail, we have examined the status of implementation of the programmes of the financial and especially tax literacy of children and youth in Slovenia, and compared with other selected countries of the European union. We carried out also the survey among pupils of the last triad and high school students on the awareness of the importance of paying taxes and their relationship to paying taxes. We find that in the world there is no uniform definition of tax literacy. Consequently, they are also the approaches of the member vary and depend on many factors. Programs and projects are most often held as a form of lectures at schools with the help of different materials, a quiz, brochures, posters, etc. At the same time, projects increasingly aware of the importance of modern technology and modern communication channels (Facebook, Twitter, Instagram, etc.). On the basis of the findings of analysis undertaken research diplomsko the task concludes with suggestions of measures for improvement of the programmes of tax literacy of children and youth in Slovenia

Replication and scientific standards in applied economics a decade after the Journal of Money, Credit and Banking project

Research

Vertical equity of taxes in the eyes of the expert and citizens

V magistrskem delu nas je zanimalo kaj meni stroka in državljani o vertikalni izenačenosti v Sloveniji. Vertikalna izenačenost pravi, naj se zavezanci, ki niso v enakem položaju obravnavajo različno, pri tem pa je potrebno upoštevati vse relevantne značilnosti. Glavni namen je bil poglobitev v »pravičnost« davčnega sistema v Sloveniji ter primerjati z ostalimi državami, v katerih se je izvajala podobna anketa. Pri izdelavi magistrskega dela je v teoretičnem delu uporabljena metoda deskripcije in kompilacije, s katerima so opisana dejstva in povzeta stališča drugih avtorjev. V analitičnem delu je uporabljena kvantitativna metoda analize podatkov. Prikazani so izbrani podatki iz ankete o davčnem sistemu, z metodo korelacije je predstavljena povezanost odgovorov in s komparativno metodo so primerjani odgovori stroke in državljanov ter odgovori stroke z izbranimi državami. Skozi proučevanje se pokaže, da se stroka zavzema za vertikalno izenačenost tako v Sloveniji, kot Hrvaški, ZDA in BIH. Za pravično porazdelitev med strokovnjaki se najbolj zavzemajo v javnem sektorju. Raziskava pa tudi pokaže, da je mnenje državljanov v Sloveniji zelo neopredeljeno, kar je lahko posledica prevelike strokovnosti ankete ali premajhna izobraženost. Magistrsko delo je primerno za vse, ki jih področje davkov zanima. Verjamem, da lahko vsakemu bralcu približa socialno naravo, ki se kaže s prerazdeljevanjem. Na podlagi ankete, ki je bila izvedena različnih državah je narejena primerjava, ki je lahko uporabna še za nadaljnje raziskovanje na davčnem področju.In the master\u27s thesis, we were interested in what the opinion of the profession in the citizens about vertical equity in Slovenia. Vertical equity says that taxpayers who are not in the same situation should be treated differently, while all the relevant characteristics have to be taken into account. The main purpose of the master\u27s thesis was to burrow into the "fairness" of the tax system in Slovenia and compare it with other countries in which a similar survey was carried out. The theoretical part of the master thesis includes the method of description and compilation which describe the facts and summarize the views of other authors. The analytical part includes a quantitative method of data analysis. Selected data from the tax system survey are presented, the correlation method presents the correlation of answers, and the comparative method compares the answers of the profession and the citizens and the answers of the profession with the selected countries. The study shows that the profession strive for vertical equality in Slovenia as well as in Croatia, in USA and in Bosnia and Herzegovina. Among professionals, the public sector professionals strive the most for the fair distribution. The survey also shows that the opinion of citizens in Slovenia is very undefined, which may be due to the excessive proficiency of the survey or insufficient education of the citizens. The master\u27s thesis is appropriate for anyone interested in the field of taxation. I believe that it can approach the social nature to every reader, which is reflected by redistribution. A comparison that was made based on the survey carried out in different countries can be useful for further research in the tax area

Thin Capitalization Rules in EU Member States

Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing importance of multinational firms. In contrast to local firms, multinational corporations can shift profits to lower taxed foreign locations, leading to substantial losses in tax revenue. The article presents a systematic review of thin capitalization rules in EU 27, summing up four most common approaches of thin capitalization regulation. The analysis revealed that the majority of countries (15) legalised the fixed ratio approach, one quater (7) the subjective approach and only a few (3) legalised the hidden profit distribution. Two of them have improved thin-cap rules to so called earningstripping rule