Academia
Diploma thesis 2011Accountingcontributions · taxation · wage

ANALYSIS AND COMPARISON OF WAGE TAXATION IN SLOVENIA, CROATIA AND FINLAND

All of us who work expect payment for our work each month – a salary.

Nataša KrčmarEkonomist · module Računovodstvo · supervisor Marija Gubenšek · defence marec 2011
In brief

The project in five facts.

AuthorNataša Krčmar
SupervisorMarija Gubenšek
ModuleAccountingEkonomist
Employer / clientAcademia
Year2011marec 2011
About the project

Challenge, approach and results.

All of us who work expect payment for our work each month – a salary. Of course, we all strive for it to be appropriate given the circumstances in which we live. It angers us that ** despite high contributions, there is always a shortage of money precisely for healthcare and pension insurance**, for which employees pay the highest contribution from wages. It is clear that the policy must be such that the employer deducts the prescribed contributions on their behalf, as otherwise there would be chaos regarding the payment of contributions, whilst on the other hand there would be exploitation of healthcare and pension 'benefits'.

Problem

All of us who work expect payment for our work each month – a salary. Of course, we all strive for it to be appropriate given the circumstances in which we live. In Slovenia, the wage for work for the average worker is getting closer and closer to the prescribed minimum wage, which is very worrying, as many people on the minimum wage live on the edge of survival.

The contributions and taxes that we must deduct from wages each month seem very high to us as employees.

Results

It angers us that despite high contributions, there is always a shortage of money precisely for healthcare and pension insurance, for which employees pay the highest contribution from wages. It is clear that the policy must be such that the employer deducts the prescribed contributions on their behalf, as otherwise there would be chaos regarding the payment of contributions, whilst on the other hand there would be exploitation of healthcare and pension 'benefits'. The diploma thesis will present wages and their taxation.

A comparison will be made between three countries. They will start from the same gross wage, and we are interested in what the net wage will be in each country, how much an individual must deduct in contributions from their wage in each country, and what cost the wage represents to the employer in each country.

Table for calculating taxes and contributions from wages
Diploma thesis

Full text

PDF of the diploma thesis (public).

Diploma thesis (PDF) ↓
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