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Title:PROBLEMATIKA DAVČNEGA UTAJEVANJA SAMOSTOJNIH PODJETNIKOV IN PRAVNIH OSEB V SLOVENIJI TER PRIMERJAVA Z DRŽAVAMI EVROPSKE UNIJE
Authors:ID Špendl, Pia (Author)
ID Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Spendl_Pia_2012.pdf (409,08 KB)
MD5: 3E27C4D272D4993360EBBEB3DB86BE37
PID: 20.500.12556/dkum/b38ff1cf-7d3c-4086-88d4-3938af763e66
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davki so ena najpomembnejših oblik fiskalnih prihodkov, s katerimi se pokriva večji del državnih proračunskih izdatkov. Opredeljeni so kot prisilna dajatev, ki nima direktne in takojšnje protidajatve, zato je pri vseh davčnih zavezancih mogoče opaziti odpor do plačevanja davčnih obveznosti. Razlikujemo davčno izogibanje, ki zakonsko ni prepovedano, ter davčno utajevanje, ki je zakonsko prepovedano. Splošna definicija utaje davkov je po Slovarju slovenskega knjižnega jezika navedena kot neustrezno posredovanje podatkov, po katerih bi se odmerila prava višina davčne obveznosti. Ločimo enostavne in kompleksne oblike davčnih utaj. V povprečju so v državah članicah Evropske unije v porastu vse oblike utajevanja davkov, največji porast pa je opaziti pri davku na dodano vrednost. Iz praktičnih primerov strokovnjaki ugotavljajo, da obstaja več različnih razlogov za davčno utajevanje. Razumevanje vplivnih dejavnikov davčnih utaj nam je lahko v pomoč pri razvijanju takšne davčne politike, ki spodbuja pozitiven odnos davčnih zavezancev do države in do obdavčitve kot take nasploh. Odpor do neplačevanja davkov v največji meri nastane zaradi tega, ker davčni zavezanci za plačane davke ne dobijo od države nobene neposredne protidajatve, če pa svojih davčnih obveznosti ne izpolnijo pravočasno, država proti njim uporabi prisilo in jih za storjeno dejanje kaznuje. Danes je problem davčnega utajevanja vse bolj pereča tema vseh držav, saj se stopnja davčnih utaj iz leta v leto povečuje. V Evropski uniji so v ospredju predvsem utaje v obliki »davčnega vrtiljaka«. Utaje so organizirane in sistemsko načrtovane, pri njih pa mnogokrat sodelujejo tudi banke, davčni svetovalci, odvetniki in drugi strokovnjaki. Znotraj vsake države predstavlja velik problem tudi davčno utajevanje manjših samostojnih podjetnikov. V vseh državah članicah Evropske unije, kakor tudi v Sloveniji, predstavlja velik del davčnih goljufij tudi delo na črno. Dopuščanje dela na črno ima ogromne ekonomske posledice, najpomembnejše med njimi pa so izpostavljanje manj delovnih mest, manjši priliv v pokojninsko blagajno in nenazadnje utaja davkov. Nadzor nad samostojnimi podjetniki in pravnimi osebami izvajajo davčni in tržni inšpektorji, ki se morajo ravnati po določenih načelih. Inšpektor opravlja davčni inšpekcijski nadzor, preprečuje in odkriva davčne prekrške ter druga kazniva dejanja, opravlja davčne preiskave ter opravlja nadzor nad delom organizacijskih enot davčne uprave pri zavezancih za davek. V skladu s pravnimi podlagami se kršitve zakonodaje v zvezi z utajami davkov obravnavajo bodisi kot prekrški bodisi kot kazniva dejanja. Zakon o prekrških določa splošne pogoje za predpisovanje prekrškov in sankcij zanje, splošne pogoje za odgovornost za prekrške, za izrekanje in za izvršitev sankcij, postopek za prekrške ter organe in sodišča za odločanje o prekrških.
Keywords:davek, davčni zavezanec, davčne utaje, odkrivanje in preprečevanje davčnih utaj, kazensko preganjanje davčnih utaj
Place of publishing:Maribor
Publisher:[P. Špendl]
Year of publishing:2012
PID:20.500.12556/DKUM-23308 New window
UDC:336.22
COBISS.SI-ID:11147292 New window
NUK URN:URN:SI:UM:DK:QLIWUWKA
Publication date in DKUM:30.08.2012
Views:2650
Downloads:206
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ISSUE OF TAX FRAUDS FOR PRIVATE ENTREPRENEURS AND LEGAL ENTITIES IN SLOVENIA AND IN ALL OTHER MEMBER STATES OF THE EUROPEAN UNION
Abstract:Taxes are among the most important forms of fiscal income, and cover a major share of the government’s budgetary expenditure. They are a compulsory levy with no direct and immediate consideration, therefore taxable persons are generally opposed to paying taxes. We distinguish between tax avoidance, which is not prohibited by law, and tax evasion, which is prohibited by law. According to the Dictionary of the Slovene Literary Language (SSKJ), tax evasion is most commonly defined as submitting inadequate data, and thus preventing the correct rate of tax liability to be established. We distinguish between simple and complex forms of tax evasion. On average, in Member States of the European Union all forms of tax evasion are on the increase; the biggest increase is evident in value added tax (VAT) evasion. On the basis of practical examples, experts note that there are many different reasons for evading taxes. The understanding of factors which influence tax evasion can assist us in developing the kind of tax policies which would stimulate a positive attitude of taxable persons towards their government and towards taxation in general. Dislike towards paying taxes mainly stems from the fact that taxable persons receive no direct consideration from the government for the taxes they pay. If, however, they fail to fulfil their obligations within the time allowed, the government forces them to do so, and punishes them. Today, the problem of tax evasion is increasingly becoming a burning issue for all countries, since the rate of tax evasion is rising with each year. In the European Union, tax evasion in the form of “missing trader fraud” is most common. Tax evasion is organised and systematically planned, often involving the cooperation of banks, tax advisers, lawyers and other experts. The fact that smaller sole traders are evading taxes is a major problem in every country too. Undeclared work is a major factor in tax frauds in all Member States of the European Union, including Slovenia. The existence of undeclared work has vast economic consequences, the most important being less jobs, reduced inflow of funds to the pension fund, and last but not least: tax evasion. Sole traders and legal persons are supervised by tax inspectors, as well as market inspectors, who have to abide by certain rules of conduct. An inspector performs tax inspections, prevents and detects tax misdemeanours and other offences, performs tax investigations, and supervises the work related to taxable persons performed by the organisational units at the tax administration. In accordance with the law, breaches of legislation related to tax evasion are treated either as misdemeanours or criminal offences. The Misdemeanours Act establishes the general conditions applying for prescribing misdemeanours and related sanctions, general conditions applying to misdemeanour liability, the imposition of misdemeanour sanctions and execution of these sanctions, misdemeanour proceedings, and authorities responsible for misdemeanour adjudication.
Keywords:tax, taxable person, tax evasion, detecting and preventing tax evasion, criminal persecution of tax evasion


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