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Title:POSTOPEK KOMUNICIRANJA MED DAVČNIMI INŠPEKTORJI IN DAVČNIMI ZAVEZANCI
Authors:ID Krajnc, Lucija (Author)
ID Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf UN_Krajnc_Lucija_2015.pdf (433,94 KB)
MD5: 53932A7BB6353EFC4129C94E51B0FBF1
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Davčni inšpektorji ugotavljajo ali davčni zavezanci plačujejo davke in preprečujejo izmikanje ter goljufanje pri plačevanju davkov. Pri inšpekcijskem pregledu je zelo pomemben dialog med davčnimi zavezanci in davčnimi inšpektorji. Ker imajo davčni zavezanci odpor do plačevanja davkov, nastopijo ovire v komunikaciji in s tem negativen odnos do davčnih inšpektorjev. Komuniciranje je lahko ustno ali pisno. Ustno komuniciranje ni dokumentirano, zato je potreba po pisnem komuniciranju vse večja. Za boljšo komunikacijo je pomembno, da davčni zavezanci sodelujejo v postopku in ga ne ovirajo. Če se v postopku ugotovijo nepravilnosti, davčni inšpektor napiše predlog sodniku za prekrške.
Keywords:postopek komuniciranja, davčni inšpektor, davčni zavezanec, odločba, davčni nadzor.
Place of publishing:Maribor
Publisher:[L. Krajnc]
Year of publishing:2015
PID:20.500.12556/DKUM-54201 New window
UDC:336.22
COBISS.SI-ID:12127516 New window
NUK URN:URN:SI:UM:DK:CRCCWSDQ
Publication date in DKUM:09.11.2015
Views:10460
Downloads:185
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE PROCESS OF COMMUNICATION BETWEEN TAX INSPECTORS AND TAXPAYERS
Abstract:Tax inspectors determine whether taxes have been paid and prevent tax evasion and defrauding. Dialogue between taxpayers and tax inspectors during inspection is very important. As taxpayers have an aversion towards paying taxes, obstacles in communication arise and therefore a negative attitude towards tax inspectors is created. Communication can be verbal or in writing. Verbaly communication is not documentary, therefore demand for written communication is increasing. For better communication, it is important that taxable persons cooperate in the procedure and do not interfere in it. If irregularities are determined during the procedure, the tax inspector shall write a proposal to the Court for Minor Offences.
Keywords:process of communication, tax inspector, taxpayer, an order, tax control.


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