20.500.12556/DKUM-38887 VPLIV ELEKTRONSKO PODPRTEGA SISTEMA INŠPICIRANJA Z UPORABO PROGRAMSKEGA PAKETA ACL NA UČINKOVITOST DAVČNEGA INŠPEKCIJSKEGA NADZORA Impact computer - assisted inspection using the ACL software on the efficiency of tax inspection Vsaka sodobno urejena država ima dobro urejeno tudi davčno področje. Davki se zbirajo zaradi zagotavljanja javnih dobrin, ki jih koristimo vsi, pri čemer je zelo pomembno učinkovito pobiranje davkov. Eno izmed pomembnejših področij delovanja davčnih uprav je davčni inšpekcijski nadzor. Učinkovitost davčnega inšpekcijskega nadzora se kaže preko višine ugotovljenih davkov, ki niso bili plačani in sposobnosti davčne inšpekcije, da to ugotovi. Velik vpliv na učinkovitost davčnega inšpekcijskega nadzora ima uporabljena metoda, s katero se le-ta izvede. V sedanjem sodobnem elektronsko podprtem delovanju poslovnih subjektov se davčne uprave pri izvajanju svojih postopkov poslužujejo sodobnih metod. Mednje zagotovo spada uporaba programskega paketa ACL v postopkih davčnega inšpekcijskega nadzora. Pri tem je davčnim upravam v veliko pomoč izmenjava izkušenj med državami v okviru programa Fiscalis, ki ga izvaja Evropska komisija, ter delovna srečanja predstavnikov držav članic mednarodne organizacije IOTA. Prav tako je zelo pomembno razvijanje tehnik na osnovi lastnih izkušenj in prenos znanja med zaposlenimi. Za doseganje učinkovitega davčnega inšpekcijskega nadzora je potrebno zagotoviti pogoje, kot so ustrezen obseg in strokovnost zaposlenih, ustrezna tehnika in tehnologija ter ustrezna organizacija davčne inšpekcije. Da bo učinkovitost davčne inšpekcije v Sloveniji primerljiva z učinkovitostjo davčnih inšpekcij v razvitejših evropskih državah, bo slovenska davčna uprava v prihodnosti morala izvesti še kar nekaj korenitih sprememb. Every country with modern organisational procedures has a well-regulated tax area. Taxes are collected to ensure public goods that are used by all citizens; therefore, efficient tax collection is of great importance. One of the most important fields of tax administration is tax inspection control. The efficiency of tax inspection control is indicated by the amount of unpaid taxes determined and the ability of tax inspection authorities to discover this. The method applied for this purpose has a great impact on the efficiency of tax inspection control. In the current electronically-supported operation of business entities, tax administrations apply modern methods for the implementation of their procedures. These include the application of the ACL software package in tax inspection control procedures. In this regard, tax administrations can benefit greatly from the exchange of experience between the countries within the Fiscalis Programme, implemented by the European Commission, and work meetings by the representatives of the IOTA member states. Furthermore, the development of techniques on the basis of own experience and the transfer of knowledge between employees is also extremely important. In order to provide efficient tax inspection control, it is necessary to ensure conditions such as the appropriate number and professional competence of employees, appropriate and state of the art technology and the appropriate organisation of tax inspection. To ensure comparable efficiency of tax inspection in Slovenia with tax inspection procedures in developed European countries, the Slovenian Tax Administration will have to implement several more fundamental changes in the future. davčni inšpekcijski nadzor davki davčni postopek zavezanec za davek davčna inšpekcija sodobne metode inšpiciranja programski paket ACL Tax inspection control taxes tax procedure taxable person tax inspection modern methods of tax inspection ACL software package. true true false [M. Kostanjevec] Slovenski jezik Angleški jezik Magistrsko delo 2012-11-01 10:18:50 2012-12-17 14:14:06 2022-05-04 13:48:18 2021-04-19 03:30:39 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.246:336.22(043.2) 4408107 URN:SI:UM:DK:IFPZJYSN MAG_Kostanjevec_Marjana_2012.pdf MAG_Kostanjevec_Marjana_2012.pdf 1 17C11E95204D5887467EA11D45116650 6d10e4d96ccbca51b0266ee2388f414b6361f9a9652772d88b95cbed5e20bf68 958a708b-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/ea2fe6e6-0579-47ee-aa67-407e97df1b75 https://dk.um.si/Dokument.php?lang=slv&id=52253 Pravna fakulteta 0 0 0