The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
Ključne besede:
dohodnina, dvojna obdavčitev, čezmejni delavci, mobilnost delavcevPovzetek
V prispevku raziskujemo vpliv nekaterih značilnosti slovenskih davčnih rezidentov z dohodki od dela z virom v tujini na izpolnjevanje njihovih davčnih obveznosti iz tega naslova.Od Finančne uprave Republike Slovenije smo pridobili anonimizirane podatke za leto 2015, ki vključujejo izbrane davčne podatke, nekatere demografske spremenljivke kot tudi nekatere podatke iz drugih registrov. Na vzorcu 9016 dohodninskih zavezancev iz skupine s prihodki od dela z virom v tujini smo ugotovili, da je s pomočjo poznavanja nekaterih značilnosti davčnih obveznosti mogoče razbrati večjo ali manjšo verjetnost izpolnitve njihovih davčnih obveznosti. Pripomočki, kot je predstavljeni model, lahko povečajo učinkovitost ciljnega inšpekcijskega davčnega nadzora. Analiza je pokazala, da imajo skupine davčnih zavezancev s podobnimi značilnostmi tudi podoben vzorec izpolnjevanja svojih davčnih obveznosti.
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