20.500.12556/DKUM-48610 Davčne utaje pri posrednem in neposrednem obdavčevanju korporacij diplomsko delo univerzitetnega študija TAX EVASION IN DIRECT AND INDIRECT TAXATION OF CORPORATIONS Davki predstavljajo enostranski in prisilni odvzem realnega dohodka (Stanovnik, 2010), zato so nemalokrat negativno ocenjeni s strani korporacij, ki želijo pri svojem poslovanju imeti zdravo razmerje med prihodki in odhodki. Vsaka korporacija si želi imeti malo stroškov kamor spadajo tudi davčne obveznosti, zato se korporacije odločajo tudi za nezakonito zmanjšanje ali popolno utajo enega svojih odhodkov – davkov. Davčne utaje so postale globalni problem, saj živimo v svetu vse hitrejšega razvoja mednarodnega trga in povezovanja med državami. Korporacije tako delujejo tudi v več državah hkrati, kjer lahko hitro pride do davčne utaje, če države med seboj na tem področju ne sodelujejo. Korporacije plačujejo številne davke in prispevke, ki polnijo državni proračun, izmed katerih sta tudi davek na dodano vrednost in davek od dohodkov pravnih oseb, pri čemer prvi spada v posredne davke, drugi pa v neposredne davke. Pojavljajo se različne oblike in vrste utaj teh dveh davkov, zato je potrebno tudi veliko različnih ukrepov za boj proti njuni utaji. Vzroki za davčno utajevanje so lahko različni in jih je potrebno vnaprej oceniti oziroma predvideti, če želimo problem davčnih utaj ustrezno omejiti. Ukrepi za preprečevanje tovrstnih utaj se izvajajo na ravni Republike Slovenije, na ravni Evropske Unije, Organizacije za gospodarsko sodelovanje in razvoj in tudi na ravneh drugih organizacij po svetu. Pomembno pri tem je, da se oblikuje skupen boj proti davčnim utajam, saj bo le to omogočilo učinkovitost in uspešnost boja. Pri tem je potrebno dosledno spoštovati predpisane pravne akte, tako tuje kot domače in vzpostaviti harmonijo na področju pravnih aktov, ki predpisujejo davčno področje skupaj z bojem proti utajam. Pomembne so skupne strategije boja in ukrepi, tako represivni kot tudi preventivni. Taxes constitute a unilateral and forcible seizure of real income (Stanovnik, 2010) and are thus often negatively evaluated by corporations wanting a healthy balance between revenue and expenditure in their business. Every corporation wants to have low expenditures, including taxes, therefore corporations also decide to illegally reduce or completely evade one part of their expenditure - taxes. Tax evasion has become a global problem, as we live in a world where the international market is developing faster and faster and countries are becoming more and more integrated. Corporations thus also operate in several countries at once, which can quickly lead to tax evasion if countries do not cooperate regarding this. Corporations pay several taxes and contributions that fill the state budget. Value added tax and corporate income tax are among those taxes - the first one is an indirect tax and the second one is a direct tax. There are different types and forms of tax evasion for those two kinds of taxes, which also requires several different measures to prevent them from being evaded. There are various causes of fiscal evasion and, as such, have to be assessed or predicted in advance if we want to limit the tax evasion problem. Measures for the prevention of such evasions are carried out on a national level in the Republic of Slovenia, on the level of the European Union, the Organization for Economic Cooperation and Development, as well as on the level of other organizations throughout the world. It is important to join forces in the prevention of tax evasion, as only this will make the fight effective and successful. For this, foreign as well as national statutory legal acts need to be considered and legal acts in the field of taxes and tax evasion need to be harmonised. It is important to have a common strategy to fight tax evasion of as well as common preventive and retaliatory measures. davki davčne utaje korporacije gospodarska kriminaliteta diplomske naloge taxes tax evasion corporations fight measures prevention cooperation true true false K. Nose] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2015-07-08 17:19:37 2015-09-03 15:06:00 2022-05-25 03:08:07 2021-04-14 03:37:00 2015 0 [Ljubljana 2015 [Ljubljana 92 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.359(043.2) 2999786 URN:SI:UM:DK:DGRBRE2D UN_Nose_Karmen_2015.pdf UN_Nose_Karmen_2015.pdf 1 B5ABAD521728EADD0F12E7A9DCECF809 0918cb016041f64035049ba46162f9729ad60d5b4a215d740ed820950650d59a cf3681e7-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=73153 Fakulteta za varnostne vede 0 0 0