The project in five facts.
Challenge, approach and results.
In today's world, people are increasingly mobile. In order to improve their living conditions and comfort, people can move not only within their own country, but all over the world.
Problem
In today's world, people are increasingly mobile. In order to improve their living conditions and comfort, people can move not only within their own country, but all over the world. The population of Slovenia has therefore not increased in the last three years due to natural growth, but due to the migration of foreigners.
Consequently, more and more foreign nationals are working in Slovenia. Similarly, Slovenian citizens are moving to other countries in order to earn more than they can at home. Regardless of the country of residence, each individual has their own tax obligations.
These depend on their status, namely whether they are a resident or a non-resident. Residents are taxed according to the principle of worldwide income, which means they pay taxes on income generated in the territory of the country of residence as well as in other countries. Non-residents are taxed according to the source of income principle, which means they pay taxes on income only in the country where that income is generated.
Individuals often find themselves in a position of double taxation. This occurs when the same income earned by one natural person is taxed in two different countries. Double taxation can be eliminated on the basis of an international convention on the avoidance of double taxation concluded between countries.
The topic of the diploma thesis was chosen because the student works in the field of accounting. In their work, they increasingly encounter situations where employers employ foreign workers. When calculating salaries for such employees, they noticed that most of them do not know what the status of resident or non-resident means, what needs to be done to obtain resident or non-resident status, and what their rights and obligations are.
In the diploma thesis, they will attempt to obtain detailed information on these questions. The information obtained will be useful both for individuals who have arrived in Slovenia or left it, and for Slovenian companies that employ foreign nationals. This information will also be useful to all those employed in the field of accounting, so that they can correctly calculate salaries and clearly answer questions about the residential status of workers who need this information.
Module, programme and stories.
Your diploma project for a real company.
A diploma thesis at Academia solves a challenge from a company – often the one where you do your 800 hours of placement. Read about the Računovodstvo module or book a consultation.