20.500.12556/DKUM-56239 Pomen in dejavniki učinkovite izterjave davčnih dolgov The meaning and factors of efficient tax debt collection V prispevku obravnavamo problematiko pobiranja davčnih dolgov, pri čemer se osredotočamo na pomen učinkovitosti davčne izterjave v širšem kontekstu realizacije javnofinančnih prihodkov in na dejavnike, ki vplivajo na učinkovitost davčne izterjave. V empiričnem delu prispevka je testiran preprost ekonometrični model, s katerim na primeru Slovenije ugotavljamo pomen učinkovite davčne izterjave v povezavi s pobiranjem javnofinančnih prihodkov. Rezultati modela pokažejo, da na pobrane prihodke kot odvisno spremenljivko vpliva makroekonomsko okolje, pobrani prihodki iz preteklega obdobja, kot statistično značilen pa se prav tako izkaže delež izterjanega dolga v terjanem dolgu. V razpravi izpostavljamo dejavnike, ki vplivajo na učinkovitost davčne izvršbe. This paper discusses tax debt collection, focusing on the importance of tax enforcement efficiency in the broader context of government revenues collection and the factors that affect the efficiency of tax enforcement alone. In the empirical section, we test a simple econometric model that, in the case of Slovenia, assesses the meaning of the tax enforcement efficiency with respect to the revenues collection. The results of the model show that the collected revenue as the dependent variable is affected by macroeconomic conditions; revenues collected from a previous period, and as statistically significant also prove to be the ratio of collected tax debt to the tax debt claimed. In the discussion, we highlight the factors that influence the tax enforcement efficiency. davki izterjava dolgovi javne finance prihodek true false true Slovenski jezik Angleški jezik Znanstveno delo 2015-12-21 16:55:02 2015-12-21 16:55:02 2025-08-01 03:08:56 2019-07-11 09:36:34 2013 0 0 str. 3-12 št. 5/6 Letn. 59 2013 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2013-08-03 336.22:658.884 751364 11598620 10.7549/ourecon.2013.5-6.01 0547-3101 URN:SI:UM:DK:T2LLSBMV http://www.dlib.si/details/URN:NBN:SI:DOC-VU2FPFYB 1 https://dk.um.si/Dokument.php?lang=slv&id=84372 RAZ_Lesnik_Tomaz_2013.pdf RAZ_Lesnik_Tomaz_2013.pdf 1 706F39532E23976C2103852D2D6C847B a993fd751ef987b2e16935c7eace10baaea1ed42d0c816ee06cbb3aff2d1a129 e9c8ae2c-6dfd-11f0-9d55-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=194612 https://journals.um.si/index.php/oe/article/view/2295 0 f200b1ff-6dfd-11f0-9d55-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=194613 Ekonomsko-poslovna fakulteta Naše gospodarstvo Naše gospodarstvo 0 0 0