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Stopnja brezposelnosti pomembno vpliva na trg dela in na blaginjo državljanov, zaradi česar so ukrepi, ki bi lahko vplivali na stopnjo brezposelnosti, zelo pomembni. Eden od njih bi lahko bil vpliv na stopnjo obdavčitve dohodka iz delovnega razmerja (plače). Med obdavčitev dohodka iz delovnega razmerja prištevamo vse dajatve, ki jih je od predmetnega dohodka treba obračunati in plačati, najpogosteje sta to akontacija dohodnine in prispevki za socialno varnost. V nalogi smo proučevali, ali sta stopnja brezposelnosti in stopnja obdavčitve dohodka iz delovnega razmerja med sabo povezani. Povezanost smo proučevali v obdobju od leta 2005 do leta 2015 za 24 držav Evropske unije, vključno s Slovenijo, in na dveh nivojih dohodka iz delovnega razmerja (67 % in 167 % povprečne plače). V Sloveniji smo za oba nivoja dohodka ugotovili pozitivno močno povezanost v letih od 2005 do 2008, v letih od 2008 do 2015 pa smo ugotovili negativno močno povezanost pri nižjem nivoju dohodka. Ob proučevanju 24 držav Evropske unije, vključno s Slovenijo, pa smo povezanost pri nižjem nivoju dohodka ugotovili pri devetih državah (pozitivno pri Nemčiji, Poljski, Latviji, Španiji in Luksemburgu ter negativno pri Franciji, Danski, Litvi in Sloveniji), pri višjem nivoju dohodka pa smo povezanost ugotovili pri desetih državah (pozitivno pri Nemčiji, Franciji, Italiji, Luksemburgu, Irski, Poljski in Portugalski ter negativno pri Belgiji in Danski). Z raziskavo smo ugotovili, da povezanosti v večini primerov ne ugotovimo, če pa jo že, je ta močna. The unemployment rate has a significant impact on the labor market and on the well-being of citizens. Therefore, measures that could influence the unemployment rate are very important. One of the measures could be the impact on the rate of taxation of income from employment (salaries). Income taxations include all the taxations, which should be charged and paid from income from employment, most commonly these are comprised of personal income tax prepayment and social security contributions. It has been examined in this master thesis whether the unemployment rate and the rate of taxation of income from employment are in correlation. 24 countries of the European Union, including Slovenia, have been studied from the year 2005 till 2015 and they were examined on two levels of income from employment (67 % and 167 % of average salary). For both levels of income, a strong positive correlation has been established for Slovenia in the period from 2005 till 2008, while from 2008 till 2015 a strong negative correlation at lower income levels has been found out. Studying 24 European Union countries, correlation with a lower level of income has been established in nine countries (a positive one for Germany, Poland, Latvia, Spain and Luxembourg and a negative one for France, Denmark, Lithuania and Slovenia). However, at a higher level of income, the correlation has been found in ten countries (a positive one in Germany, France, Italy, Luxembourg, Ireland, Poland and Portugal, while there is a negative one in Belgium and Denmark). In this research we have come to conclusion that the correlation isn`t very common, but interestingly, when it does accur, it is usually strong. |
