Učinkovitost davčne izvršbe kot sredstva fiskalne politike za obvladovanje davčnega dolga

Lešnik, Tomaž

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Title:	Učinkovitost davčne izvršbe kot sredstva fiskalne politike za obvladovanje davčnega dolga
Authors:	ID Lešnik, Tomaž (Author) ID Kračun, Davorin (Mentor) More about this mentor...
Files:	DOK_Lesnik_Tomaz_2015.pdf (2,03 MB) MD5: 1714A13F3986C08B516CEB47F5078FFB
Language:	Slovenian
Work type:	Doctoral dissertation
Typology:	2.08 - Doctoral Dissertation
Organization:	EPF - Faculty of Business and Economics
Abstract:	Disertacija se ukvarja z odvisnostjo izpolnjevanja davčnih obveznosti (tax compliance) od ukrepov fiskalnih administracij ter sprememb makroekonomskega okolja. Obravnavana so tri ključna področja, na katera se naloga osredotoča s pomočjo empirične in primerjalne analize. Prvo vprašanje, ki si ga naloga zastavlja, se nanaša na vpliv dejavnikov ekonomske krize na stopnjo izpolnjevanja davčnih obveznosti. V ta namen je v nalogi testiranih več ekonometričnih modelov, ki vsi potrjujejo negativni vpliv recesije na različne kategorije, povezane s sposobnostjo in pripravljenostjo davčnih zavezancev, da svoje davčne obveznosti izpolnijo pravilno, pravočasno in pošteno. V tej zvezi je poudarek na davčnem dolgu kot najbolj evidentnem indikatorju zmanjšanja stopnje prostovoljnega izpolnjevanja davčnih obveznosti, tako v okviru Slovenije, kot tudi v širšem kontekstu držav članic OECD. Hkrati analiza na primeru Slovenije podaja odvisnost v davčnih obračunih izkazanih prihodkov, pobranih javnofinančnih prihodkov ter posameznih kategorij davčnih prihodkov, od sprememb makroekonomskega okolja. Drugo vprašanje se osredotoča na učinkovitost ukrepov fiskalnih administracij pri zagotavljanju izpolnjevanja davčnih obveznosti. V predstavljenih modelih so na primeru Slovenije testirani učinki davčno inšpekcijskih nadzorov, davčne izterjave ter izrečenih kazni (glob) na odvisne spremenljivke, ki izražajo raven izpolnjevanja davčnih obveznosti. Rezultati modelov pokažejo, da imajo izmed pojasnjevalnih spremenljivk iz nabora ukrepov slovenske davčne uprave največjo moč vpliva globe, medtem ko se davčno inšpekcijski nadzori pokažejo kot manj pomembni. Istočasno pa opravljene empirične in primerjalne analize sugerirajo, da so ukrepi davčne uprave učinkovitejši, če so intenzivno ciljno usmerjeni na določeno področje (primer projekta prispevkov za socialno varnost) in primerno podprti s potrebnimi resursi (kadrovskimi in materialnimi). Posebej je podčrtan pomen davčne izterjave, kot najpomembnejšega sredstva fiskalne politike pri obvladovanju davčnega dolga ter kot relevantnega ukrepa pri pobiranju javnofinančnih prihodkov. Naloga ugotavlja, da davčna izterjava v Sloveniji izkazuje visoko učinkovitost, kar je dejstvo tudi v primeru primerjalnega pregleda za države članice OECD. Smiselnost ustreznega financiranja fiskalnih uprav je mogoče povezati tudi z analizo odvisnosti davčnega dolga na vzorcu držav članic OECD. Tretji vidik disertacije se osredotoča na možnosti za optimalnejše pobiranje davkov v Sloveniji in sicer je izpostavljen vpliv javnosti na povišanje zavedanja o koristih, ki jih prinaša z davki financirano javno dobro. Rezultati empirične analize namreč sugerirajo, da so aktivnosti slovenske davčne uprave pomemben, vendar ne edini dejavnik višje stopnje izpolnjevanja davčnih obveznosti na področju prispevkov za socialno varnost. Faktorja, ki glede na ugotovitve analize predstavljata glavno razliko med pobiranjem prispevkov za socialno varnost ter ostalimi davki, sta možnost kazenskega procesiranja neplačnikov prispevkov za socialno varnost ter okrepljeno zavedanje javnosti o pomenu plačevanja prispevkov. Obe področji sta bili v zadnjem obdobju deležni večje pozornosti in intenzitete izvajanja določenih ukrepov. Tako se je pričelo dosledneje in bolj sistematično izvajanje kaznovalnih aktivnosti v primerih neplačevanja prispevkov za socialno varnost (vlaganje kazenskih ovadb), hkrati pa je zakonska možnost razkritij podatkov o plačanih prispevkih v primerjavi s preteklimi leti (ko ni bilo mogoče v takšni obliki preveriti ali so prispevki plačani) dvignila zavedanje javnosti o pomenu pravic, ki izhajajo iz plačanih prispevkov. To velja zlasti za prispevke za pokojninsko in invalidsko zavarovanje, kar je razumljivo, saj so pravilno obračunani in plačani prispevki za pokojninsko in invalidsko zavarovanje osnova za neposredno koriščenje pravice iz tega naslova, to je pokojnine.
Keywords:	inšpekcijski nadzori, globe, izvršba, davčni dolg, recesija, izpolnjevanje davčnih obveznosti
Place of publishing:	Maribor
Publisher:	T. Lešnik
Year of publishing:	2015
PID:	20.500.12556/DKUM-47751-1f6983ab-e832-5352-c6b9-2d9f1088eca2
UDC:	336.22
COBISS.SI-ID:	11998492
NUK URN:	URN:SI:UM:DK:9HPUVYKZ
Publication date in DKUM:	01.06.2015
Views:	2660
Downloads:	382
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Efficency of the tax debt collection as a measure of fiscal policy for the tax debt management
Abstract:	The dissertation discusses the tax compliance dependence from the fiscal administration's measures and from the changes of the macroeconomic environment. The thesis is focused on the three key areas which are analysed with the empirical and comparative approach. The first issue is related to the impact of the economic crisis determinants on the level of tax compliance. In this respect the dissertation offers the testing of several econometric models which all confirms the negative impact of the economic crisis on different categories connected with the ability and preparedness of the taxpayers to fulfil their tax obligations regularly, timely and fairly. In this connection we are focusing on the tax debt as the most evident indicator of the voluntary tax compliance reduction in the context of Slovenia and OECD member states. At the same time the analysis presents the dependence of the incomes reported on the basis of the tax returns being filed, the collected revenues and the individual categories of revenues from the macroeconomic changes in the case of Slovenia. The second issue is connected with the fiscal administration's measures efficiency regarding the tax compliance assurance. The effects of audits, tax debt collection and penalties imposed on the dependant variables which reflect the level of tax compliance are tested within the presented models in the case of Slovenia. The results of the models show that among the explanatory variables with regard to the Slovenian tax administration's activities, penalties proved the most significant, while audits appeared to be less important. At the same time the performed empirical and comparative analyses suggest that the tax administration's measures are more effective when they are intensively focused on the specific area (the case of social security contributions project) and properly supported with all the relevant resources (staff and funds). A special emphasis is given to the significance of the tax debt collection as the most important measure of fiscal policy in connection to the tax debt management and as one of the relevant measures for the optimal revenue collection. We found the tax debt collection in Slovenia highly efficient, which remains the fact within the comparative review of the OECD member states, as well. The reasonableness of the fiscal administration's proper funding might be connected with the analysis of the tax debt dependence on the sample of OECD member states. The third issue is focused on the possibilities for more optimally collect taxes in Slovenia, namely the influence of public on the higher level of awareness about the benefits that result from public services financed with taxes. The results of econometric models suggest that the activities of the Slovenian tax administration are an important -- but not only factor – behind the higher level of compliance in connection with social security contributions. According to the findings of the analysis the factors that make up the main difference between social security contributions collection and other taxes, are the possibility for criminal proceedings against social security contributions debtors and the higher level of public awareness about the importance of social security contributions payment. Both of these areas have recently been given more attention and seen more active measures. More consistent and systematic criminal procedures in the case of social security contributions non-payment (criminal charges filed) were performed. At the same time, the legal possibility of disclosing data for social security contributions payment regularity in comparison with previous years (when there was no possibility for verification in such a legal manner) has strengthened the public's awareness about the importance of rights issued from the paid social security contributions (above all, with reference to contributions for pension and disability insurance).
Keywords:	audits, penalties, tax debt collection, tax debt, recession, tax compliance

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