PROBLEMATIKA DAVČNEGA VRTILJAKA V SLOVENIJI IN VELIKI BRITANIJI TER PREDLAGANE REŠITVE

Lipičnik, Dejan

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Title:	PROBLEMATIKA DAVČNEGA VRTILJAKA V SLOVENIJI IN VELIKI BRITANIJI TER PREDLAGANE REŠITVE
Authors:	ID Lipičnik, Dejan (Author) ID Bratina, Borut (Mentor) More about this mentor...
Files:	UNI_Lipicnik_Dejan_2013.pdf (1,42 MB) MD5: 713C964C2A4E84AD7EB1B14F9E73C3C7
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Predmet diplomskega dela so sistemska utaja davčni vrtiljak v Sloveniji in VB, zakonodaja, ki jo ta utaja izkorišča, ter predlagani in že sprejeti ukrepi proti tej utaji. To utajo omogoča trenutni davčni sistem, ki določa, da se intrakomunitarna dobava blaga obdavči z 0-odstotno stopnjo, ter obračunavanje DDV in uveljavitev pravice do povrnitve DDV. V diplomskem delu smo opisali in slikovno prikazali, kako potekajo intrakomunitarna dobava blaga, obračunavanje DDV in uveljavitev pravice do povrnitve DDV ter kako to izkoriščajo utajevalci pri izvajanju davčnega vrtiljaka. Davčni vrtiljaki so resen problem držav članic EU. Kljub vsem do sedaj sprejetim ukrepom so utajevalci vedno znova uspeli prirediti davčne vrtiljake tako, da so zaobšli te ukrepe. Največji problem pri boju proti davčnim vrtiljakom je neenotnost držav članic EU pri sprejemanju zelo nujnih ukrepov, s katerimi bi se morda morali odreči do sedaj določeni samostojnosti pri določanju davčnih stopenj in predvidenih kazni. Na obravnavano problematiko je bilo podanih že mnogo predlogov, ki bi morda v celoti odpravili problem, vendar bi za to morale države članice EU poenotiti davčno, kazensko in gospodarsko-pravno zakonodajo, za kar pa so ali še niso pripravljene.
Keywords:	davčni vrtiljak, davek na dodano vrednost, davčni zavezanec, obračun za DDV, intrakomunitarna dobava, utaja davka na dodano vrednost.
Place of publishing:	Maribor
Publisher:	[D. Lipičnik]
Year of publishing:	2013
PID:	20.500.12556/DKUM-40771
UDC:	336.22
COBISS.SI-ID:	11499036
NUK URN:	URN:SI:UM:DK:06LMAQKO
Publication date in DKUM:	11.10.2013
Views:	2330
Downloads:	208
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	THE MISSING TRADER INTRA - COMMUNITY FRAUD IN SLOVENIA AND GREAT BRITAIN AND SUGGESTED SOLUTIONS
Abstract:	The object of the presented thesis is the systematic fraud of Value added tax, the so called Missing Trader Intra-Community fraud in Slovenia and Great Britain, also the legislation which is being exploited by the addressed fraud, and also the proposed and allready accepted actions against this type of fraud. This type of fraud is possible to implement do to the current tax system, which specifies that all intra-community sales of merchandise is taxed by 0 %, the principle of taxable turnovers and the right to deduct VAT input tax. In the thesis we have described and presented with images how the intra-community sales, taxable turnover and the right to deduct VAT input tax works and how it is being exploited by the fraudsters. Missing Trader Intra-Community fraud is a serious problem withing the states of the EU. Despite all of the already implemented actions against the fraud the fraudsters again and again successfully modify the fraud so it bypasses the implemented counter actions. The biggest problem figting the fraud is the lack of unity of the member states of EU when it comes to more needed actions with which the member states of EU would most probably have to give up there independence at determening there states tax rate and penalties. There has been a lot of proposed suggestions on combating the fraud which would most probably eliminate the presented problem, but with accepting those suggestions the member states of EU would have to harmonize the tax, criminal, economic and legal law for which all member states of EU are not ready.
Keywords:	Missing Trader Intra-Community fraud, value added tax, taxable person, taxable turnover, intra community sales, evasion of value added tax.

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