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Title:ANALIZA UKREPOV EVROPSKE UNIJE ZA PREPREČEVANJE DAVČNIH UTAJ
Authors:ID Čuček, Vesna (Author)
ID Kokotec-Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf UNI_Cucek_Vesna_2010.pdf (2,17 MB)
MD5: 62CCC549532EB936D124DC72B9CD82FD
PID: 20.500.12556/dkum/344302b3-3254-40c6-b361-664b59de4968
 
Language:Slovenian
Work type:Final seminar paper
Organization:EPF - Faculty of Business and Economics
Abstract:Delo diplomskega seminarja se glasi Analiza ukrepov Evropske Unije za preprečevanje davčnih utaj. Osnovni namen je tako bil prikazati celovit pregled ter analizo ukrepov, ki jih sprejema EU za boj proti davčnim utajam. Najprej smo tako predstavili pojem davčne utaje, nato pa sprejete ukrepe. Te smo analizirali ter predstavili njihove prednosti in slabosti, ter uspešnost sprejetih ukrepov. Ugotovili smo, da je pomembno, da države članice EU čim tesneje sodelujejo in usklajujejo davčno zakonodajo, saj ima davčna politika ene države pogosto vpliv tudi na druge države. Države članice EU si prizadevajo z nacionalnimi ukrepi preprečiti davčne utaje, vendar je za preprečevanje davčnih utaj, ki postajajo vse bolj mednarodne, bistvenega pomena sodelovanje in medsebojna pomoč med državami članicami ter skupno izobraževanje davčnih uslužbencev. Zato tudi Evropska Komisija spodbuja države članice k izboljšanju upravnega sodelovanja in k boljši izrabi ponujenih možnosti trenutne zakonodaje. Evropska Unija zagotavlja široko paleto ukrepov za preprečevanje davčnih utaj. Iz tega razloga je bil ustanovljen OLAF- Evropski urad za boj proti goljufijam, ki ima pomembno vlogo v obveščanju javnosti o pojavu davčnih utaj. Z uredbo EU se je predpisala nova kontrolna služba CLO - Oddelek za mednarodno izmenjavo podatkov, ki je del davčne uprave v vsaki državi članici. Pomembno vlogo za preprečevanje utaj ima tudi krepitev sodelovanja s tretjimi državami v obliki sporazumov na davčnem področju. Slovenija v boju proti utajam uspešno sodeluje s pristojnimi uradi držav članic na področju izmenjave informacij in izobraževanja. Prav tako pa uspešno tudi sprejema domačo zakonodajo, ki ji pomaga pri preprečevanju davčnih utaj, predvsem na področju nadzora, ki je v pristojnosti držav članic. Za zaključek smo podali še lastne predloge za preprečevanje davčnih utaj, ki se nanašajo predvsem na boljše izkoriščanje že obstoječih sporazumov in ukrepov ter nadaljnjo uporabo le-teh. Predlagali pa smo tudi kaznovanje nedejavnosti držav članic in uskladitev kazni za utajevalce ter njihovo hitrejše določanje.
Keywords:Davki, davčna utaja, dejavniki davčnih utaj, preprečevanje davčnih utaj, evropska zakonodaja, Slovenija, Evropska Unija
Place of publishing:Miklavž
Publisher:[V. Čuček]
Year of publishing:2010
PID:20.500.12556/DKUM-15796 New window
UDC:336.22
COBISS.SI-ID:10495772 New window
NUK URN:URN:SI:UM:DK:LVTA5RG4
Publication date in DKUM:22.12.2010
Views:3341
Downloads:496
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ANALYSIS OF EUROPEAN UNIONS MEASURES FOR PREVENTION OF TAX EVASION
Abstract:The topic of the diploma seminar is: The analysis of European Union measures for prevention of tax evasion. The basic purpose was to represent a wholesome check and an analysis of the measurements that are generally accepted by the EU to prevent tax evasion. Those were analized and their advantages and disadvantages were presented as well as the success of the adopted measurements. We acknowledged the importance of a tight and adjusted cooperation among the EU members considering the tax law, since the tax politics of one member often influences the other ones as well. Countries which are members of the EU have been trying hard to prevent tax evasion by national measurements, although the cooperation should be evolved onto an international level because of a better, bigger and well organized international tax evasion crime. Help among the members as well as a joined education of tax employees is crucial. The European Commission encourages the EU members towards an improvement of cooperation and a better and more global use of options offered by the current legislation. EU offers a wide specter of tax evasion measurements. OLAF (European Anti-Fraud Office) has been founded for these purposes and it has an important role in informing the public about the tax evasion phenomenon. With the EU, a new control service was established named CLO (Central Liaison Office), which is an consistent part of tax services in every country member. An equally important part in preventing tax evasion also presents the strengthening of the cooperation with the countries of the third world in form of agreements on the tax legislation area. Slovenia has been successfully cooperating with official bureaus of other countries members of the EU, considering the exchange of information and education. Even more, it has succeeded to establish a domestic legislation which has proved as very helpful in preventing tax evasion and supervision. Finally, we offer some initials of our own to prevent tax evasion, referring especially on better use of the currently existent laws, agreements and measurements. We also suggest punishing those members who are ignorant towards the situation and adjustment of punishment and its quicker settings for tax evasion commiters.
Keywords:Taxes, tax evasion, factors of tax evasion, prevention of tax evasion, European legislation, Slovenia, European Union


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