20.500.12556/DKUM-36956 IZKUŠNJE IN ZADOVOLJSTVO DAVČNIH ZAVEZANCEV S STORITVAMI DAVČNEGA INŠPICIRANJA EXPERIENCES AND SATISFACTION OF TAX PAYERS WITH THE SERVICES OF A TAX AUDIT Davčni inšpekcijski nadzor se opravlja tako v korist kot v breme davčnega zavezanca. Odnos med davčnim zavezancem in davčnim inšpektorjem med davčnim inšpiciranjem je urejen z zakonodajo. Oba imata določene pravice in obveznosti, ki se jih morata zavedati in jih upoštevati. Davčno inšpiciranje igra pomembno vlogo, osrednja vloga je povečati prostovoljno izpolnjevanje obveznosti davčnih zavezancev oz. ravnanje po predpisanih zakonih. Izkušnja davčnega zavezanca z davčnim inšpiciranjem lahko spodbudi davčnega zavezanca k bolj skladnemu izpolnjevanju davčnih obveznosti, lahko pa pride do nasprotnega učinka. Odločitve o tem, ali se bo davčni zavezanec izognil davkom ali ne, so močno odvisne od osebne odločitve davčnih zavezancev. Na te odločitve vplivajo ekonomski, institucionalni, socialni, individualni in drugi dejavniki. Ti dejavniki pa posledično vplivajo na izkušnje in zadovoljstvo davčnih zavezancev z davčnim inšpiciranjem. V empirično raziskavo smo vključili nekatere dejavnike, ki vplivajo na izkušnje in zadovoljstvo davčnih zavezancev z davčnim inšpiciranjem in ugotovili, da so slovenski davčni inšpektorji po mnenju davčnih zavezancev dobro strokovno usposobljeni. Na splošno so davčni zavezanci zadovoljni z obiskom davčnega inšpektorja. Ena izmed ugotovitev je tudi, da velikost organizacije ne vpliva na razlike v zaznavanju kakovosti storitev davčnega inšpiciranja, na zadovoljstvo davčnih zavezancev s profesionalnostjo davčnih inšpektorjev in na zadovoljstvo davčnih zavezancev s postopkom davčnega inšpiciranja. Tax audit is carried out both at the advantage and disadvantage of taxpayers. The relation between taxpayers and tax inspectors during the inspection is governed by law. Both sides must be aware of the rights and obligations they retain and also abide by them. Tax audit is important; its main objective is to increase the level of voluntary fulfilment of obligations imposed on taxpayers and compliance with law. The experience of taxpayers with tax inspection can encourage them to fulfil their obligations adequately. However, it may also produce the opposite effect. The decision of taxpayers whether to avoid taxes or not largely depends on their personal preference on the basis of economic, institutional, social, individual and other factors. Consequently, those factors also influence the experience and satisfaction of taxpayers with tax inspection. The empirical research involved certain factors influencing the experience and satisfaction of taxpayers with tax inspection. The results suggest that, according to taxpayers, tax inspectors are properly qualified. In addition, taxpayers are generally satisfied with the visit of the tax inspector. Findings also reveal that the size of an organisation does not influence the differences in detecting the quality of tax audit services, satisfaction of taxpayers with professional competence of tax inspectors and satisfaction of taxpayers with tax inspection. davčni inšpekcijski nadzor izkušnje davčni inšpektor zaznavanje in merjenje kakovosti storitev zadovoljstvo uporabnikov davčni postopek davčna skladnost. tax audit experience tax inspector detecting and measuring the quality of services user satisfaction tax procedure tax compliance. true true false [M. Horvat] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2012-07-15 15:16:05 2012-10-24 11:10:31 2022-04-22 11:03:25 2021-04-16 03:36:00 2012 0 Odranci 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11178268 URN:SI:UM:DK:IDRHONC0 MAG_Horvat_Mirjana_2012.pdf MAG_Horvat_Mirjana_2012.pdf 1 A339206A80E37B3800193E11FDF5FF37 dc80fb1c3c4347948dc5ace617fdcbcbdf5b177e972ad72a36e64754b9eddade e80902e4-7c07-11eb-bb7a-00155d0001ca 20.500.12556/dkum/30f3aae9-9066-4228-a4f7-84faf9e5bf44 https://dk.um.si/Dokument.php?lang=slv&id=50715 Ekonomsko-poslovna fakulteta 0 0 0