20.500.12556/DKUM-69313 Davčna kriminaliteta v teoriji in praksi Tax crime in theory and practice Davčna kriminaliteta je zaradi škode, ki jo povzroča državnemu proračunu in davkoplačevalcem, pogosto predmet diskusij. V svoji naravi je transnacionalna, ni omejena z družbenim slojem storilcev, zahteva pa aplikacijo določenih pravnih in ekonomskih znanj. Pri njenem preiskovanju se pogosto pojavi vprašanje, ali gre za kaznivo dejanje ali zgolj poslovno prakso, kar v številnih primerih predstavlja tudi obrambno strategijo vpletenih. Posledično je odkrivanje, preiskovanje in dokazovanje davčne kriminalitete izredno kompleksno, zato so multidisciplinarni preiskovalni pristopi običajno nujni. Monografija bralcu ponuja vpogled v davčno kriminaliteto, njeno kompleksnost pa predstavlja s teoretičnega in praktičnega vidika. Izpostavlja vprašanja pravne kvalifikacije, izmenjave podatkov, uporabo kriminalističnoobveščevalne dejavnosti, vlogo politike in vprašanje znanstvenega raziskovanja te tematike. Due to the damage it causes to state budgets and taxpayers, tax crime is often subject of intense discussions. Tax crime is transnational in its nature; it is not limited to a specific social status of perpetrators and requires the application of specific skills related to law and economy. In the course of tax crime investigations, investigators ask themselves whether a certain conduct actually constitutes a criminal offence or is it merely a business practice, which is also an approach frequently applied in the defence strategy of alleged perpetrators. As a result, tax crime detection and investigation, as well as the production of evidence in tax crime cases, represent an extremely complex set of actions and require multidisciplinary investigative approaches. The present monograph provides an insight into the tax crime phenomenon, the complexity of which is presented from theoretical and practical aspects. It explores topics related to the classification of (illicit) acts, the exchange of data, the application of criminal intelligence, the role of political actors and the issue of scientific research in this particular field. davčna kriminaliteta davčna zatajitev preiskovanje Panamski dokumenti multidisciplinarni preiskovalni pristop tax crime tax evasion investigation Panama Papers multidisciplinary investigative approach true true true Univerzitetna založba Univerze v Mariboru Slovenski jezik Angleški jezik Univerzitetna založba Univerze v Mariboru Strokovno delo 2017-12-22 09:00:44 2017-12-22 09:00:44 2022-08-01 17:18:38 2019-07-11 17:27:59 2017 0 Maribor 2017 Maribor 188 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 978-961-286-128-5 343.359(082)(0.034.2) 93644033 10.18690/978-961-286-128-5 URN:SI:UM:DK:YI8CVKA4 289-14-501-1-10-20171222.pdf 289-14-501-1-10-20171222.pdf 1 C23C14628680D2FD8AB86F922D90FCEC c1f89d815ec79d2d27478f63f78cfd7881b27eab43e837c5199624b833cfc169 85e1b0b8-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/fafe26ac-838b-46af-9dba-f6a4a590ebf9 https://dk.um.si/Dokument.php?lang=slv&id=131636 http://press.um.si/index.php/ump/catalog/book/289 1 https://dk.um.si/Dokument.php?lang=slv&id=121135 Fakulteta za varnostne vede Univerzitetna založba Univerze v Mariboru 0 0 0