20.500.12556/DKUM-37825 NADZOR DAVČNEGA ORGANA NAD SPLETNIM POSLOVANJEM INSPECTION OF THE ONLINE BUSINESS BY THE TAX AUTHORITY Revolucionarni razvoj in razširitev elektronskega poslovanja in s tem povezanega spletnega poslovanja med poslovnimi subjekti, je s seboj prinesel številne nove možnosti kot spremembe ekonomskega in socialnega okolja z uvedbo novejših produktov ter vzpostavitvijo novih trgov. Tak odmik od klasičnega načina poslovanja pa je povzročil tudi mnoga neskladja in nejasnosti na področju davkov, ki so v pristojnosti davčnih organov posameznih držav. Ureditev davčnega nadzora, potrebnega za zagotavljanje izpolnjevanja davčnih obveznosti zavezancev, je v takem primeru ključno za preprečevanje raznih manipulacij z davki in davčnih utaj. S tem problemom se srečuje večina držav po svetu, katere imajo v svojih gospodarstvih že dokaj razvito takšno obliko poslovanja. Pri vzpostavljanju primernega davčnega okolja se le te obračajo na sprejete smernice in rešitve organizacije OECD, ki jih skušajo prenesti v svojo nacionalno in davčno zakonodajo. Obdavčitev spletnega poslovanja mora biti sprejeta in uvedena po načelu davčne nevtralnosti, če se oziramo tudi na ostale oblike poslovanja, so si enotni EU in OECD. Pomembno je poudariti tudi to, da naj vsaka država izvaja davčni nadzor nad spletnim poslovanjem na način, ki ne bi oviral razvoja novih smernic trgovanja in prav tako škodoval delovanju države za dobrobit družbe. Revolutionary development and expansion of e-commerce with related online business between business entities, has brought with many of new features, such as changes in economic and social environment with introduction of latest products and establishment of new markets. Such departure from the traditional trade has led to many inconsistencies and ambiguities in the tax area which is under the responsibility of the tax authorities in each country. Well arranged fiscal controls are necessary to ensure tax compliance of taxpayers and in such case are also crucial to prevent manipulation of various taxes and tax evasion. This problem of arrangements is common to most countries around the world, which have their economies already and relatively developed for that kind of business. In way to establishing appropriate fiscal environment they are constantly turning to the guidelines and solutions of the OECD and trying to incorporate them into national tax law. EU and OECD agree that taxation of online business must be adopted and implemented according to the principle of fiscal eutrality, if we compare it with other forms of business. It is important, that each country carries out fiscal control of online business in a way, that will not interfere with the development of new trading guidelines and adversely affect the operation of the State for the benefit of society. Elektronsko poslovanje spletno poslovanje davčni nadzor obdavčitev spletnega poslovanja ureditev spletnega poslovanja. E-commerce online business fiscal control taxation of online business regulation of online business. true true false [U. Kranjec] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-11 12:06:10 2012-12-17 12:41:19 2022-04-24 22:09:22 2021-04-18 03:14:49 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11280924 URN:SI:UM:DK:4XINI19Z UNI_Kranjec_Urska_2012.pdf UNI_Kranjec_Urska_2012.pdf 1 40739BB4B9053EA9F52FEC38726E6D77 d83122e36ba066ca7fa8e150f1244a957a0e81000e658d6afabb4b96fa177f55 583cbee2-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/ea9360ab-44c3-4429-89bd-2f83cfadb566 https://dk.um.si/Dokument.php?lang=slv&id=50638 Ekonomsko-poslovna fakulteta 0 0 0