20.500.12556/DKUM-44519 PREGLED IN ANALIZA DAVČNIH UKREPOV IN ZAKONODAJE V IZBRANIH DRŽAVAH OVERVIEW AND ANALYSIS OF FISCAL MEASURES AND LEGISLATION IN SELECTED COUNTRIES Davčni sistem je del vsake države, saj davki predstavljajo velik del prihodkov, ki se stekajo v državno blagajno. Predstavlja skupek pravnih norm, aktivnosti, ukrepov, institucij in organov na področju obdavčitve neke države. Davčni sistem mora ob kritju osnovnih funkcij države zagotoviti tudi spodbudo pospešenemu ekonomskemu razvoju ter osnovno raven socialnih pravic državljanom. S tega vidika je zelo pomembno, da države oblikujejo dober davčni sistem ter dobro načrtujejo davčne reforme in spremembe, saj lahko te pripomorejo k spodbuditvi ali zaviranju rasti gospodarstva. V času globalne finančne krize se večina držav ukvarja s problemom, kako in katere davke znižati, da vzdržujejo gospodarsko okrevanje ter katere davke povečati, da stabilizirajo javni proračun in javni dolg. Pomembno je, da države najdejo »zdravo« ravnovesje. Slovenija je, po mnenju strokovnjakov, na področju davkov preveč pasivna. Menijo, da je davčne prihodke mogoče povečati le s spodbudo, z dobro načrtovano davčno politiko, s širitvijo davčne osnove in s povečanjem števila davčnih zavezancev. Prav tako je potrebno narediti dober načrt konsolidacije javnih financ, to je načrt fiskalnih ciljev za obdobje petih do šestih let, pri čemer je glavni cilj odprava strukturnega javnofinančnega primanjkljaja. V magistrski nalogi smo izpostavili štiri države, Nemčijo, Švedsko, Avstralijo in Slovenijo, katerih davčne sisteme in davke smo podrobneje opisali ter naredili pregled in analizo davčnih ukrepov in zakonodaje med leti 2007 in 2012 ter načrtovanih za nadaljnja tri leta. Cilj naloge je bil tudi podrobneje analizirati velikost posameznih davkov, ki tvorijo skupne davčne prihodke Slovenije ter ugotoviti, kaj vse in v kakšni meri vpliva na njihovo velikost. Ugotovili smo, da spremembe davčnih ukrepov in njihove zakonodaje niso bile tiste, ki bi vplivale na znižanje oz. povišanje posameznih davkov v Sloveniji med leti 2007 in 2012, ampak je bila kriza tista, ki je v večini opravila svoje. Ugotovili smo še, da na velikost davčnih prihodkov v največji meri vpliva število davčnih pregledov, več kot je pregledov, večji so davčni prihodki in obratno. Taxes are a major part of revenue flowing into a country's Treasury Tax system therefore it is an essencial part of every country. A country's tax system represents a set of its legal norms, activities, measures, institutions and authorities in the field of taxation. It should cover the the country's basic functions in order to provide an incitement to accelerate economic development and a basic level of social rights of citizens. From this perspective, it is very important for countries to develop a good tax system and to plan their tax reforms and changes well as they may help to stimulate or inhibit the growth of their economy. During the global financial crisis, the majority of countries deals with the problem how and which taxes to reduce in order to maintain the economic recovery as well as which taxes to increase to stabilize the public budget and debt. It is important to find a "healthy" balance. Slovenia is, according to experts, too passive as far as taxes are concerned. It is believed that tax revenues can be increased only with the encouragement of well-designed fiscal policy, by broadening the tax base and increasing the number of taxpayers. It is also necessary to make a good plan for the fiscal consolidation, namely a plan of fiscal goals for a five to six year period, with the main objective to eliminate the structural fiscal deficit. In the thesis, four countries have been highlighted, Germany, Sweden, Australia and Slovenia, therefore their tax systems and taxes are described in more detail. We have also made an overview and analysis of their tax measures and legislation between 2007 and 2012 and their plans for the next three years. The aim of the thesis was also to analyze in detail the size of individual taxes that to constitute the total tax revenue of Slovenia as well as to determine which other factors and to what extent influence their size. We found out that changes in tax legislation and their legislation were not the ones to affect decrease or increase of individual taxes in Slovenia between 2007 and 2012, but it was the crisis that did it. We also found out that tax revenue is to its greatest extend influenced by the number of tax inspections, the bigger it is, the bigger tax revenues, and vice versa. davčni sistem davki davčne reforme gospodarska kriza davčni prihodki tax system taxes tax reform economic crisis tax revenues true true false [P. Kmetič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-06-03 14:33:18 2014-07-30 14:28:51 2022-05-13 03:06:27 2021-05-01 03:24:04 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2 11765788 URN:SI:UM:DK:ZOLE0DBN MAG_Kmetic_Petra_2014.pdf MAG_Kmetic_Petra_2014.pdf 1 B64986D5439D33423217FAB2FBAF9A3F baeae6567b000edbfec9424b4bed8279d8fa3ef982fee2919c373c87b423faf3 f1185a58-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=64516 Ekonomsko-poslovna fakulteta 0 0 0