UGOTAVLJANJE DAVČNIH UTAJ V PREDKAZENSKEM POSTOPKU S POUDARKOM NA FORENZIČNO RAČUNOVODSTVO

Rošker, Roberta

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Title:	UGOTAVLJANJE DAVČNIH UTAJ V PREDKAZENSKEM POSTOPKU S POUDARKOM NA FORENZIČNO RAČUNOVODSTVO
Authors:	ID Rošker, Roberta (Author) ID Škof, Bojan (Mentor) More about this mentor... ID Dežman, Zlatan (Comentor)
Files:	MAG_Rosker_Roberta_2016.pdf (1,30 MB) MD5: 4926A25995CEBABB58C468F81437E492
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	V času gospodarske krize se povečujejo davčne utaje, prevare, in sicer ne glede na velikost, dejavnost ali lokacijo podjetja. Raziskave kažejo, da je gospodarska kriza zmanjšala poslovno kulturo na vseh ravneh vodenja in nadziranja. Ta negativni pojav vpliva na to, da se pojavljajo nove oblike gospodarskega kriminala, ki jih je vse težje odkrivati. Odkrivanje le-teh predstavlja veliki izziv za Evropsko unijo, svet in tudi za Slovenijo, saj se izgubljajo milijarde evrov. V Sloveniji se med postopki večkrat zgodi, da predlagani dokazi niso zadovoljivo razloženi, in obtožnice se zavrnejo. Zato je pomemben predkazenski postopek, v katerem sodelujejo policija, državni tožilec in preiskovalni sodnik. Za pregon davčnih utaj jim pomaga tudi finančni urad, računsko sodišče, revizijske službe in sodni izvedenci. Medsebojno sodelovanje vseh vodi k učinkovitejšemu pregonu. S pojavom kreativnega računovodstva in različnih vrst davčnih prevar, se pojavlja potreba po novih znanjih, sposobnostih in izkušnjah. Postavlja se vprašanje, če imajo nosilci nalog preiskovanja in pregona ta posebna znanja, vedenja in veščine. V tujini (na primer ZDA) pri pregonu kaznivih dejanj sodelujejo strokovnjaki, ki jih imenujemo forenzični računovodje. Njihova temeljna naloga je, da s preiskavo, ki zajema dokumente in utemeljene dokaze, odgovorijo na vprašanja kdo, kaj, kje, kako in zakaj je storil gospodarsko kaznivo dejanje. V Sloveniji tak strokovnjak obstaja kot preizkušeni forenzični računovodja, ne pa kot obvezni, stalni sodelavec v predkazenskem postopku, kot je to v tujini (ZDA in Velika Britanija). Primeri v tujini so pokazali, da forenzični računovodje s svojim znanjem, neodvisnostjo in visokim profesionalizmom zmorejo dodati pomembno vrednost k učinkovitem in uspešnem pregonu davčnih utaj in drugih nedovoljenih dejanj.
Keywords:	gospodarski kriminal, prevara, davčne utaje, davčne zatajitve, davčna preiskava, predkazenski postopek, sodni izvedenec, kreativno računovodstvo, forenzično računovodstvo, forenzično preiskovanje
Place of publishing:	Kamnica
Publisher:	[R. Rošker]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61078
UDC:	336.22:336.98(043.3)
COBISS.SI-ID:	5190187
NUK URN:	URN:SI:UM:DK:THU4KCZS
Publication date in DKUM:	10.10.2016
Views:	2357
Downloads:	315
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Investigating tax evasion in pre-trial investigations with the emphasis on forensic accounting
Abstract:	In times of economic crisis, tax evasion and tax fraud are on the rise, regardless of a company's size, activity and location. Research suggests that the economic crisis had a negative impact on business culture on all levels of management and monitoring. This negative phenomenon brought about the occurrence of new forms of economic crime that are getting increasingly more difficult to detect. Detecting these crimes presents a great challenge for the European Union, the world, and also for Slovenia, because millions of Euros are lost. In Slovenia, it frequently happens during procedures that charges must be dropped because the provided evidence is not explained sufficiently. Pre-trial investigations with the involvement of the police, the public prosecutor and the investigating judge are therefore of great importance. For the purposes of tax evasion prosecution, they also receive help from the Financial Office, the Courts of Audit, auditing companies and court experts. Effective cooperation between all of these stakeholders leads to more effective prosecution. With the emergence of manipulative accounting and various types of tax fraud, the need for new knowledge, skills and experiences arises. The question is if the investigators and prosecutors have these special skills and the required knowledge. Abroad (e.g. in the USA) part of the crime prosecution team consists of experts known as forensic accountants. Through careful analysis that includes documents and well-founded evidence, their main task is to determine who, when, where, how and why committed an economic crime. In Slovenia such experts are known as certified forensic accountants, however, they are not obligatory permanent partners in pre-trial investigations as is the case abroad (USA and United Kingdom). Examples from abroad indicate that forensic accountants, through their knowledge, independence and high level of professionalism, provide added value to the efficient and successful prosecution of tax evasion and other illegal activities.
Keywords:	economic crime, fraud, tax evasion, tax fraud, tax investigation, pre-trial investigation, court expert, creative accounting, forensic accounting, forensic investigation

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