20.500.12556/DKUM-58574 DAVČNA UTAJA, DAVČNO OPTIMIRANJE NA PRIMERU DAVKA NA DODANO VREDNOST TAX EVASION, TAK OPTIMISATION ON CASE OF TAX ON ADDED VALUE V diplomski nalogi bom predstavil povezavo med davki, davčno utajo in davčnim optimiranjem? Izogibanje (izmikanje) plačilu davka oz. zakonita davčna evazija je izraz, s katerim se označujejo dopustna ravnanja davčnih zavezancev, namenjena zmanjševanju njihove davčne obveznosti, s katerimi se dejansko ne kršijo zakonske določbe, so pa ta dejanja po svoji naravi v nasprotju z duhom ali namenom zakona in zato nesprejemljiva in vedno tudi nelegitimna. Nezakonita davčna evazija pomeni namerno, nedopustno in nezakonito davčno utajo, kjer davčna obveznost ni plačana oziroma sploh ni ugotovljena, zato ker davčni zavezanec ni upošteval in spoštoval določbe davčnega prava. I will introduce connection between taxes, tax evasion and tax optimisation? Avoidance to payment of tax or legitimate tax evasion is expression, that admissible treatments of taxpayers, these actions are intended for reducing of their tax obligation and they do not break the law, but these are intentions out of its nature always also illegal. Illegal tax evasion means intentional, intolerable and illegal tax evasion, where tax obligation isn't paid off and/or it at all isn't found out, therefore because a taxpayer didn't consider and respected provisions of tax law. Davki davčna utaja davčno optimiranje davek na dodano vrednost taxes Tax evasion tax optimisation tax on added value true true false M. Kovač Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2016-04-22 11:14:19 2016-11-14 14:23:29 2022-06-17 03:06:38 2019-07-11 10:44:22 2016 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12583708 URN:SI:UM:DK:3O0UGNUQ UN_Kovac_Michele_2016.pdf UN_Kovac_Michele_2016.pdf 1 1B04905BF668D0500C9A7C7DE7F6957B 5afa12bf3a01698b8124ac31f248332a3f50713e5e571f117bd965e919f3dd5e 75f3365b-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=104388 Ekonomsko-poslovna fakulteta 0 0 0