Postopek pridobitve rezidentskega in nerezidentskega statusa fizičnih oseb, in študije primerov

Diversity means difference, that a person is unique – individual. The characteristic of the human species is diversity. Official procedures related to a better life within the state system of Slovenia, such as reliefs and rights of Slovenian citizens, are handled by the ** Financial Administration of the Republic of Slovenia. These proofs are most important in cases of departure from the Republic of Slovenia, as the state authority here requires ** proof of actual residence outside Slovenia. If the taxpayer decides that this proving is too great an intrusion into privacy, they may submit only a ** certificate of employment abroad**.

Problem

Diversity means difference, that a person is unique – individual. The characteristic of the human species is diversity. Diversity encompasses not only how people perceive ourselves, but primarily the way we ** perceive others**.

On the other hand, we know the concept of equality, which means that all people must be treated equally, regardless of religion, skin colour, gender, or affiliation. Diversity and equality are not expressed only within one country or company, but beyond their borders. We must accept all people who come to our country with the aim of a better life for themselves and their families.

Solution and Method

Official procedures related to a better life within the state system of Slovenia, such as reliefs and rights of Slovenian citizens, are handled by the Financial Administration of the Republic of Slovenia. In the diploma thesis, they limited themselves to how the Financial Administration Maribor conducts procedures for obtaining resident status in the Republic of Slovenia. The regulation of resident status is very important for an individual from the perspective of correct taxation of income or to avoid ** double taxation**.

Irregularities can occur especially when a natural person is employed in a different country than where they have permanent residence, as in this case they are taxed in both countries. They found that we know two types of ties, these are formal and ** resident ties. Reference ties include officially registered permanent residence, employment of public ** servants of the Republic of Slovenia abroad and ** in institutions of the European Communities**.

Actual residence ties include ordinary residence in Slovenia, the centre of personal and economic interests, and presence in Slovenia at any time in the tax year for a total of more than 183 days. The tax authority needs a lot of evidence, which is primarily of a personal nature, for a correct assessment regarding resident status.

Results

These proofs are most important in cases of departure from the Republic of Slovenia, as the state authority here requires proof of actual residence outside Slovenia. If the taxpayer decides that this proving is too great an intrusion into privacy, they may submit only a ** certificate of employment abroad. Because in practice there have been countless irregularities – so-called ** double taxation of taxpayers who are ** employed abroad** but have ** permanent residence** ** in Slovenia**, various conventions on the avoidance of double taxation are concluded to avoid this problem.

In the diploma thesis, they found that dual residence with a contracting state is decided on the basis of Article 4 of the DTAA. This article states that the taxpayer's residence must first be determined, as this is the first criterion for determining resident status. If permanent residence cannot be determined, the centre of the taxpayer's personal and economic interests is checked.

In the event that the taxpayer has registered permanent residence in both contracting states, the origin of the taxpayer is considered, and on this basis the taxpayer receives residence in their native country. If it happens that the ** Convention on the Avoidance of Double Taxation** in relation to taxes on income has not been concluded, only internal legislation is used, the so-called ** Personal Income Tax Act. Based on their findings, the hypothesis " Significantly more decisions are issued for resident – Arrival in the Republic of Slovenia, than non-resident – Departure from the Republic of Slovenia**" can be accepted, as in Table 3 we see that in the selected period there were always more decisions on residence issued each year.

The same trend of growth and decline in the stated period also applies to the entire Financial Administration (GFU). The largest number of decisions were issued by the Financial Administration Maribor in 2018, and the least in 2012. We can also accept our second hypothesis "The share of foreign residents increases every year".

This hypothesis can be accepted with the help of Table 6, from which it is clearly evident that the share increases every year. The reasons for this are worse working conditions in foreign countries. The highest increase in foreign nationals is expressed in 2018 due to the arrival of migrants.

Hypothesis number 3 "The share of Slovenian citizens decreases every year" can be confirmed with the help of Table 6. We see that the number of Slovenian citizens is decreasing from year to year. The reasons for this are worse working conditions in Slovenia, worse living conditions for young families, and the economic crisis.

Based on their findings, we can conclude that by obtaining resident status for tax purposes, individuals acquire certain rights, but also certain obligations that they are obliged to respect as citizens.