20.500.12556/DKUM-12290 PRESOJANJE PREUDARNOSTI DAVČNEGA INŠPEKCIJSKEGA NADZORA V REPUBLIKI SLOVENIJI MEASURING RATIONALITY OF TAX AUDIT SUPERVISION IN SLOVENIA Davčni inšpekcijski nadzor je v Republiki Sloveniji urejen s pravnimi pravili, ki določajo temeljne naloge in organiziranost DURS ter postopek davčnega inšpekcijskega nadzora, in strokovnimi pravili, ki dopolnjujejo pravni okvir in omogočajo izvajanje davčnega inšpekcijskega nadzora na pravilen, odgovoren in učinkovit način. Davčni inšpekcijski nadzor opravljajo davčni inšpektorji, ki so nosilci davčne inšpekcijske dejavnosti v Republiki Sloveniji in imajo določene pravice, pooblastila in tudi odgovornosti. Davčni inšpekcijski nadzor se izvaja pri vseh zavezancih za davek, ki so najpogostejši uporabniki davčnih inšpekcijskih storitev. V Republiki Sloveniji je davčni inšpekcijski nadzor organiziran v okviru ministrstva za finance, izvaja pa ga DURS. Davčni inšpekcijski nadzor je sestavljen iz štirih zaporednih faz (načrtovanja, priprave, izvedbe in sklepa), v katerih se uporabljajo različne metode in tehnike. Ker je davčni inšpekcijski nadzor financiran z omejenimi proračunskimi viri, so nas v diplomskem delu zanimale predvsem učinkovitost, varčnost in uspešnost te nadzorne dejavnosti v letih 2000—2007. Zato smo za vsak vidik oblikovali skupino kazalnikov, ki smo jih združili v skupni agregatni kazalnik za presojanje preudarnosti davčnega inšpekcijskega nadzora. Za popolno presojanje delovanja davčnega inšpekcijskega nadzora smo poleg kazalnikov učinkovitosti, varčnosti in uspešnosti z merjenjem zadovoljstva uporabnikov inšpekcijskih storitev (anketiranja zavezancev za davek) ocenili tudi kakovost teh storitev. O preudarnosti davčnega inšpekcijskega nadzora v Republiki Sloveniji menimo, da je bila ta v vseh letih primerna in zadovoljiva. Na to kažejo doseganje visoke ravni učinkovitosti in uspešnosti, vsakoletno izboljševanje varčnosti, pa tudi zadovoljiva raven kakovosti davčnih inšpekcijskih pregledov. Ugotavljamo namreč, da je davčna inšpekcijska služba z velikim številom opravljenih inšpekcijskih pregledov ali z izvajanjem pravilnih delovnih postopkov v vseh letih razkrila večji znesek dodatno ugotovljenih in plačanih davčnih obveznosti (dodatnih davčnih prihodkov), kot je bilo nastalih stroškov inšpekcijske službe. Tax inspections in the Republic of Slovenia are governed by the rules of law that determine the fundamental rules and organisation of TARS and tax inspections procedures, as well as by expert rules that complement the legal context and enable tax inspections to be carried out in a regular, responsible and efficient manner. Tax inspections are carried out by tax inspectors that are the operators in this sector in the Republic of Slovenia and have certain powers, authorities and responsibilities. Tax inspections are carried out with all taxable persons, who are the most common recipients of tax inspection services. In the Republic of Slovenia tax inspections are organised within the Ministry of Finance and performed by TARS. Tax inspections are carried out in four consecutive phases (planning, preparation, realization and conclusion) that involve various methods and techniques. Because the tax inspections are financed from limited budgetary sources, this thesis concentrates on efficiency, prudence and success of this supervisory activity in years 2000-2007. To that end a group of indicators was formed for each view. The groups were then joined into a joint aggregate indicator for assessing the soundness of tax inspections. For a complete assessment we assessed not only efficiency, prudence and success indicators by assessing the contentment of recipients of tax inspections (performing a survey among taxable persons), but also the quality of these services. When assessing the soundness of tax inspections in the Republic of Slovenia we found that in all the studied years it was adequate and satisfactory. This is indicated by the high level of efficiency and success, year-by-year improvements in the field of prudence and a satisfactory quality level of tax inspections. We found that in all the studied years the tax service uncovered a larger sum of additionally detected and paid tax obligations (extra tax revenue) by performing large number of tax inspections or accurate working procedures, as there were costs of the tax service. Slovenija davčni inšpekcijski nadzor učinkovitost varčnost uspešnost zadovoljstvo uporabnikov davčnih inšpekcijskih storitev preudarnost davčnega inšpekcijskega nadzora v Republiki Sloveniji Slovenia Tax inspections Efficiency Prudence Success Satisfied recipients of tax inspection services Soundness of tax inspections in the Republic of Slovenia true true false [U. Ovčar] Slovenski jezik Angleški jezik Diplomsko delo 2009-10-28 09:08:51 2010-06-18 15:58:23 2022-04-12 07:22:32 2022-04-19 03:20:04 2009 0 Ptuj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10251804 URN:SI:UM:DK:SWLSMFFL UNI_Ovcar_Urban_2009.pdf UNI_Ovcar_Urban_2009.pdf 1 23ED6D58D4D480596DF0841E96A18ECF 2e5e96ebbdd0b94bfcbd7b62616e1f019768a1c6ad2e624a75db1326406609ef 5eaff4a7-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/5f5a258f-60dc-46fa-9122-5ac7fa781acc https://dk.um.si/Dokument.php?lang=slv&id=11601 Ekonomsko-poslovna fakulteta 0 0 0