V svojem diplomskem delu sem obravnavala obdavčevanje pokojninskih sistemov v izbranih državah. Najprej sem sam pokojninski sistem in njegovo obdavčevanje podrobno predstavila. V nadaljevanju sem se posvetila reformam pokojninskih sistemov in jih predstavila za vsako državo posebej. Ugotovila sem, da je med obravnavami državami imela Velika Britanija najučinkovitejšo reformo pokojninskega sistema, saj ji je uspelo bistveno zmanjšati delež izdatkov za pokojnine glede na odstotek BDP-ja. V nadaljevanju diplomskega dela sem podrobneje predstavila pokojninski sistem in njegovo obdavčevanje za vsako državo posebej, kjer sem ugotovila, da bi si lahko jemali zgled pri Nizozemski, kakor tudi Veliki Britaniji. Poiskala sem enakosti in razlike pokojninskih sistemov z vidika obdavčevanja, med poučevanimi državami. Za konec so predstavljeni predlogi sprememb na področju obdavčevanja pokojnin za Slovenijo, pri čemer smo se zgledovali po Veliki Britaniji in Nizozemski. ; In my diploma I dealt with the taxation of pension systems in selected countries. First, I presented pension system and the taxation of pension system in details. Then I dedicated some time to reforms of pension system for each country. I foud out that of all countries the Great Britain accepted the moste efficient reform, because it has managed to significantly reduce the proportion of expenditure on pensions according to the percentage of GDP. In fallowing graduate work, I presented the pension system and the taxation for each country in details, where I found out that Slovenia could take an example in the Netherlands and also Great Britain. I found out gender differences in pension systems in terms of taxation between countries I discussed obout. Finally there are presented the amendments to the taxation of pensions for Slovenia, where we learn from the UK and the Netherlands.