20.500.12556/DKUM-22180 SODOBNI KONCEPT PREPREČEVANJA DAVČNIH UTAJ NA PODROČJU RIZIČNIH DEJAVNOSTI The modern concept of preventing tax evasion in the field of risky activities Problem sistemskih utaj davka na dodano vrednost (DDV) se je v Sloveniji razširil ob vstopu v Evropsko unijo (EU). Z vzpostavitvijo enotnega evropskega trga carinska služba na mejnih prehodih z drugimi državami članicami ni več navzoča. Na ta način se je spremenil sistem nadzora transakcij znotraj Evropske skupnosti. Med pozitivnimi učinki uvedbe enotnega evropskega trga (sistema prostega pretoka blaga, storitev, ljudi in kapitala), so se pojavili tudi negativni učinki predvsem v smislu povečanega obsega davčnih utaj. S problemom davčnih utaj se praktično ukvarjajo vse države članice EU pri čemer ugotavljajo, da je večina davčnih utaj povezana s posebno ureditvijo trgovanja znotraj Skupnosti, saj je dobavljeno blago v drugo državo članico oproščeno plačila DDV. Davčna uprava Republike Slovenije (DURS) ugotavlja, da so določene dejavnosti podvržene večjim davčnim utajam. Zato je že leta 2008 začela izvajati poostrene in koordinirane oziroma ciljno usmerjene nadzore v naslednjih dejavnosti: gradbeništvo, trgovina z vozili oziroma s prevoznimi sredstvi ter gostinstvo. Ker davčni zavezanci, ki opravljajo gostinsko dejavnost, večino svojih prihodkov ustvarijo v gotovini, z davčnega vidika sodijo med najbolj rizične. Ker se v tej dejavnosti promet evidentira z računalniškimi programi, ki omogočajo brisanje prometa, je davčna uprava, z namenom sistemske ureditve oziroma poenotenja postopkov gotovinskega poslovanja na območju celotne Republike Slovenije, predlagala oziroma izrazila pobudo za uvedbo davčno zanesljivih registrskih blagajn. Magistrska naloga obravnava davčne utaje predvsem DDV ter sodobni pristop preprečevanja davčnih utaj na področju navedenih dejavnosti. V nalogi so prikazane splošne značilnosti navedenih dejavnosti, izhodišča za uvedbo projektnega vodenja, cilji projekta, aktivnosti inšpektorjev oziroma davčni inšpekcijski nadzor, najpogostejše vsebinske nepravilnosti ter prednosti, ki jih prinaša učinkovitejši davčni nadzor v okviru projektnega vodenja. The problem of systemic evasion of the value added tax (VAT) has spread all over Slovenia upon its entry into the European Union (EU). By establishing a single European market, all customs services of frontier crossing points with other member states have no longer been present. In this way the transaction control system has changed inside the EU. Among positive effects of establishing a single EU market (the system of free movement of goods, services, people and capital) also negative effects have emerged especially in the sense of increased volume of tax evasions. All EU member states have been practically involved in the same problem of tax evasion, whereas it can be observed that the majority of tax evasions are connected with a special trading arrangement inside the EU, as the goods supplied to the other member state have been exempt from the VAT payment. The Tax Administration of the Republic of Slovenia establishes that certain activities are subject to bigger tax evasions. Therefore, in 2008, they already started to exercise intensified and coordinated or target-oriented surveillances in the following activities: Civil engineering, Car or transport vehicles trade and Catering activities. Since taxpayers, engaged in catering activities, make the major part of their income in cash, they fall among the most risky ones from the tax point of view. Due to the fact that in this branch cash movements are recorded by computer programs, enabling erasure of such movements from records, the Tax Authorities, in view of a regulatory framework or procedures for unification of cash operations on the territory of the entire Republic of Slovenia, proposed and gave initiative for the introduction of tax reliable cash registers. This master’s thesis considers tax evasions, above all the value added tax and advanced approach to the prevention of tax evasions in the field of mentioned activities. The thesis shows some general characteristics of activities stated therein, and indicates the platform for introducing the project management, project objectives, activities of inspectors or tax inspection, the most frequent irregularities and advantages as to the content, brought by more effective tax supervision within the frame of a project management. davčne utaje davek na dodano vrednost gradbeništvo trgovina s prevoznimi sredstvi gostinstvo ciljno usmerjeni nadzori davčni vrtiljak tax evasions value added tax civil engineering transport vehicles trade catering target-oriented monitoring tax carousel true true false [B. Ćosić] Slovenski jezik Angleški jezik Magistrsko delo 2012-02-27 09:59:00 2012-03-14 13:36:59 2022-04-14 11:13:12 2023-12-29 03:35:05 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 4327723 URN:SI:UM:DK:GRYRK6KR MAG_Cosic_Borka_2012.pdf MAG_Cosic_Borka_2012.pdf 1 85C9EBA37C17996B3ADB428B665A9F32 abc076c6ade1670bc7f183b3d3e772aa11a2d5edd33d0b99f5961f67e5afe77a 6c428e02-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/919412e0-f204-4902-a0a7-242f66e503cf https://dk.um.si/Dokument.php?lang=slv&id=28517 Pravna fakulteta 0 0 0