{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-NH79CB1S/ab6f-4f-374-98cc5a91569c425f-b74e0f1/PDF","dcterms:extent":"197 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-NH79CB1S/46c37e58-a91f-4b29-9605-4a7b5f41ccff/TEXT","dcterms:extent":"62 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-NH79CB1S","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2021","dc:creator":["Babšek, Matej","Kovač, Polonca"],"dc:format":[{"@xml:lang":"sl","#text":"številka:1"},{"@xml:lang":"sl","#text":"letnik:47"},{"@xml:lang":"sl","#text":"str. 19-39"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:52335619","URN:URN:NBN:SI:doc-NH79CB1S"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Lexpera"},"dc:subject":[{"@xml:lang":"en","#text":"case law"},{"@xml:lang":"sl","#text":"davčni postopek"},{"@xml:lang":"en","#text":"informational personal income tax calculation"},{"@xml:lang":"sl","#text":"informativni izračun dohodnine"},{"@xml:lang":"en","#text":"legal transplant"},{"@xml:lang":"sl","#text":"pravni presadek"},{"@xml:lang":"en","#text":"social rights"},{"@xml:lang":"sl","#text":"socialne pravice"},{"@xml:lang":"sl","#text":"sodna praksa"},{"@xml:lang":"en","#text":"tax procedure"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Informativni izračun kot pravni presadek: od dohodnine do socialnih pravic|"},"dc:description":[{"@xml:lang":"sl","#text":"Since 2007, the informative calculation of personal income tax has introduced simplifications for all participants in the procedure in numerous foreign countries as well as Slovenia. More importantly, the collection of this tax in terms of correct assessment has improved. Within the theory of legal transplants, i.e. transfer of institutes from one field to another, this paper examines the idea of importing the calculation from the tax to the social field. The central method of research is the analysis of case law on the informative calculation of personal income tax, which showed that there are no systemic considerations against such a transplant. On the other hand, there are various advantages, e.g. the quantity of social procedures, their continuity, protection of procedural rights, and at the same time sectoral public benefits, as well as pursuing the strategic foundations of this institute in the latest social reform in 2018. The findings presented herein are applicable to both the legal theory and policy makers and practitioners in the fields of taxes and social protection"},{"@xml:lang":"sl","#text":"Informativni izračun dohodnine je v vrsti tujih držav in v Sloveniji od leta 2007 prek dohodninske napovedi, ki jo predizpolni finančna uprava, prinesel poenostavitve za vse udeležence v postopku. Z njegovo uvedbo se je izboljšalo tudi pobiranje tega davka v smislu pravilne odmere. V sklopu teorije pravnih presadkov, tj. prenosa institutov z enega na drugo področje, je v tem prispevku preučevana ideja uvoza izračuna z davčnega na socialno področje. Osrednja metoda raziskave je analiza sodne prakse o informativnem izračunu dohodnine, ki je pokazala, da za tak presadek ni videti sistemskih zadržkov. Obravnavana ureditev ima tudi vrsto prednosti: ustrezno obravnavo številčnosti socialnih postopkov, njihove kontinuitete, varstva procesnih pravic in obenem področnih javnih koristi, ne nazadnje tudi sledenje strateškim temeljem tega instituta v socialni reformi iz leta 2018. Ugotovitve, predstavljene v prispevku, so uporabne tako za pravno teorijo kot za snovalce javnih politik in praktike na področjih davkov in socialnega varstva"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-NH79CB1S","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-NH79CB1S"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-NH79CB1S/ab6f-4f-374-98cc5a91569c425f-b74e0f1/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-NH79CB1S/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-NH79CB1S"}}}}