20.500.12556/DKUM-37883 POMEN DAVČNE KULTURE NA OBLIKOVANJE DAVČNE POLITIKE PODJETJA THE IMPORTANCE OF THE TAX CULTURE ON MODELING OF THE TAX POLICY OF AN ENTERPRISE Osnovni namen diplomskega seminarja je bil prikazati, kakšen pomen ima davčna kultura na oblikovanje davčne politike podjetja. Najprej smo predstavili davčno kulturo na splošno in davčno kulturo v Sloveniji, nato pa davčno politiko podjetja. Z davčno kulturo se srečujemo vsak dan v življenju. Ko govorimo o davčni kulturi, govorimo o odnosu do prostovoljnega plačevanja davkov, poravnavanju obveznosti, utaji davkov, davčnih nepravilnostih ter izogibanju plačila davkov. Davčna kultura države predstavlja celoto relevantnih formalnih in neformalnih institucij, ki so povezane z nacionalnim davčnim sistemom in njegovim praktičnim izvajanjem,ki sta zgodovinsko vpletena v kulturo države, vključujoč odvisnost in zveze, ki so jih povzročile njihove interakcije (Nerre, 2008, 155). Davčni zavezanci imajo svoje pravice, hkrati pa dolžnosti, ki jih je treba izpolnjevati. Ugotovili smo, da je slovenska kultura pri plačevanju davkov porazna, kar prikazujejo podatki , da je utajevanja davkov iz leta v leto več. Posamezniki iščejo vzroke v gospodarski krizi, drugi pa v kriminalnih združbah. DURS ima v poslovni strategiji 2010 – 2013 zapisano strategijo za krepitev davčne kulture in pomoč zavezancem za davek, namen DURS – a pa je, da bi pravilno plačevali zneske davčnih obveznosti. Ko govorimo o davčni politiki podjetja, govorimo o sestavini poslovne politike podjetja, v njen okvir pa so zajete tudi politike poslovnih funkcij. Za davčno politiko je zelo pomembno poznavanje davčno – bilančne politike. Pomembno vlogo pri oblikovanju ciljev imajo davki. Vključenost davkov v poslovno odločanje mora biti v tolikšni meri, da lahko dobro analiziramo možnosti za doseganje ciljev, da dobro spoznamo podjetje in da spoznamo v okviru ciljnega sistema davčne cilje. Vsako podjetje mora uskladiti davčne cilje s samimi cilji podjetja. Pri davčnih ciljih so zelo pomembne lastnosti, kot so npr. nevtralnost cilja, avtonomnost cilja ipd. Vpliv, ki ga imajo davki na oblikovanje davčnih ciljev, pa je lahko omejen z izbiro lokacije poslovanja, velikostjo podjetja, pravnoorganizacijsko obliko itd. Pri velikih podjetjih, davčno politiko podjetja konkretno določijo izvajalci v posebnem oddelku na področju davščin, za srednja in mala podjetja pa to opravljajo davčni svetovalci kot zunanji strokovnjaki. Basic intention was to show, what is the impact of the tax culture on modeling of the tax policy of an enterprise. We first present the tax culture in general and tax culture in Slovenia, then the tax policy of an enterprise. With the tax culture, we encounter every day. When we talk about the tax culture, we are talking about the relationship of voluntary payment of taxes, settlement of liabilities, tax evasion, tax irregularities and tax avoidance. A country – specific tax culture is the entirety of all relevant formal and informal institutions connected with the national tax system and it’s practical execution, which are historically embedded within the country’s culture, including the dependencies and ties caused by their ongoing interaction (Nerre, 2008, 155). Taxpayers have rights, but also obligations which must be met. We found that the culture of Slovenian’s in paying taxes disappointing, which show data , that the evasion of taxes are every year more. Some are looking for the causes of the economic crisis, the other in a criminal organization. Tax administration has a business strategy 2010 – 2013 stated strategy to enhance the tax culture and help to taxpayers, tax administration purpose – to pay the correct amount of tax due. When we talk about the tax policy of an enterprise, we talk about the components of the business policy of the company, which also covered business functions. For fiscal policy is very important to know the tax - balance policy. Important role in shaping the objectives have taxes. Inclusion of taxes in business decisions must be to the extent that it may be well analyzed options for meeting to get to know a company and to realize the target system in the context of the fiscal objectives. Each company must align themselves with the fiscal targets business objectives. In fiscal targets are very important properties, such as. neutrality objectives, autonomy objectives, etc. The impact that taxes have on the design of tax objectives, however, be confined to the siting of business, size of business, legal form, etc.. In large enterprises, the tax policy of the company specifically established artists in a special section on taxes for small and medium businesses, this tax advisors engaged by external experts. davčna kultura davčna politika podjetja davki davčne utaje davčni cilji davčni zavezanci davčne obveznosti davčno – bilančna politika davčne nepravilnosti. tax culture tax policy of an enterprise taxes tax evasion tax objectives taxpayers tax liability tax - total policy tax irregularities. true true false [T. Verbošt] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-12 10:17:10 2012-11-23 11:34:09 2022-04-24 22:11:51 2021-04-18 03:31:54 2012 0 Benedikt 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11217948 URN:SI:UM:DK:EQD0UZ0U VS_Verbost_Tamara_2012.pdf VS_Verbost_Tamara_2012.pdf 1 34CCD214568F945101C3E743B78D13B6 5fb0b900f30508380901eeef141ebd843d68b2e773a4309b47c576e74cb36f45 5b97d0b8-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/81cb5f57-6dc3-4541-a0e6-3d404d93a3bb https://dk.um.si/Dokument.php?lang=slv&id=50748 Ekonomsko-poslovna fakulteta 0 0 0