Nagnjenost poslovodstva za utajo ddv

Skenderović, Amila

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Title:	Nagnjenost poslovodstva za utajo ddv
Authors:	ID Skenderović, Amila (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Skenderovic_Amila_2024.pdf (2,01 MB) MD5: AB6DCA67B4520932D5224E77CBDF364F
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Nagnjenost poslovodstva za utajo DDV predstavlja problem, ki se nanaša na naklonjenost ali tendenco poslovodstva podjetij, da izvaja nezakonite prakse za prikrivanje DDV obveznosti. Če poslovodstvo namerno ali nenamerno ne izpolnjuje svojih davčnih obveznosti, lahko pride do utaje DDV. V teoretičnem delu smo podrobno opisali pojem DDV, notranje kontrole ter poslovodenje, pa tudi dejavnike in motive, ki spodbujajo takšno ravnanje. Poslovodstvo ima ključno vlogo pri vzpostavitvi sistema notranjih kontrol, ki zagotavlja pogoje za doseganje konkurenčne prednosti, vključuje mehanizme za preprečevanje in odkrivanje napak ter prevar v poslovnih procesih. Učinkovito delovanje notranjih kontrol je odvisno od pravilne implementacije osnovnih komponent sistema notranjih kontrol v podjetju, kar zagotavlja zanesljivost pri doseganju ciljev podjetja. Sistem je zasnovan tako, da podjetju omogoča dosledno upoštevanje navodil poslovodstva, varovanje premoženja, preprečevanje in odkrivanje napak ter prevar, zagotavljanje točnosti in popolnosti računovodskih evidenc ter pravočasno pripravo zanesljivih računovodskih informacij. Z uporabo sistema podjetje postavlja temelje za integriteto, odgovornost in učinkovitost v svojem poslovanju, kar prispeva k ohranjanju zaupanja v poslovnem okolju. V empiričnem delu smo ob upoštevanju teoretičnih spoznanj raziskav drugih avtorjev ter naše lastne analize oblikovali vprašalnik za intervjuje, nato pa smo izvedli razgovore z glavnimi računovodji srednje velikih podjetij. Analizirali smo odgovore intervjujev in preverili hipoteze. Po pregledu odgovorov intervjuvancev smo ugotovili, da obstaja širok nabor dejavnikov, ki lahko vplivajo na nagnjenost poslovodstva za utajo DDV. Najpogostejši med njimi so osebna korist, finančni pritisk, kompleksnost davčne zakonodaje, demografski dejavniki (kot sta starost in spol) ter kultura podjetja. Poleg tega se kot pomemben dejavnik omenja tudi egoizem posameznikov. Intervjuvanci so poudarili, da poslovodje, ki se znajdejo v finančnih ali osebnih težavah, kot so dolgovi ali osebni problemi, se lahko odločijo za utajo DDV kot način za reševanje teh težav ali zmanjšanje finančnih pritiskov. V podjetjih, kjer prevladuje koruptivna kultura ali neetično ravnanje na vodstvenih položajih, je verjetneje, da se bo poslovodstvo odločilo za utajo DDV. Sklep vsebuje ključne ugotovitve iz teoretičnega in empiričnega dela.
Keywords:	DDV, davčna utaja, poslovodstvo, sistem notranjih kontrol, pritisk.
Place of publishing:	Maribor
Publisher:	A. Skenderović
Year of publishing:	2024
PID:	20.500.12556/DKUM-88713
UDC:	336.22
COBISS.SI-ID:	202198019
Publication date in DKUM:	18.07.2024
Views:	279
Downloads:	76
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	22.05.2024

Secondary language

Language:	English
Title:	Management's propensity to evade vat
Abstract:	Management's propensity for VAT evasion is a problem that refers to the propensity or tendency of company management to carry out illegal practices to conceal VAT obligations. If management intentionally or unintentionally fails to meet its tax obligations, VAT evasion may occur. In the theoretical part, we described in detail the concept of value added tax, internal controls and management, as well as the factors and motives that encourage such behavior. Management plays a key role in establishing a system of internal controls, which ensures the conditions for achieving a competitive advantage, includes mechanisms for preventing and detecting errors and fraud in business processes. Internal controls will work effectively when the basic components of the internal control system are properly implemented in the company, which ensures reliability in achieving business goals. The system is designed to enable the company to consistently follow management instructions, protect assets, prevent and detect errors and fraud, ensure accuracy and completeness of accounting records, and timely prepare reliable accounting information. Through the system, the company builds foundations for integrity, accountability, and efficiency in its operations, contributing to maintaining trust in the business environment. In the empirical part, considering theoretical insights from studies by other authors as well as our own analysis, we developed a questionnaire for interviews. We conducted interviews with chief accountants of medium-sized companies. We analyzed the interview responses and tested hypotheses. Upon reviewing the interviewees' responses, we found that there is a wide range of factors that can influence management's propensity towards VAT evasion. The most common among them are personal gain, financial pressure, complexity of tax legislation, demographic factors (such as age and gender), and company culture. Additionally, individual egoism is mentioned as an important factor. Interviewees emphasized that managers who find themselves in financial or personal difficulties, such as debts or personal problems, may choose VAT evasion as a way to resolve these issues or reduce financial pressures. In companies where a corrupt culture or unethical behavior prevails in management positions, it is more likely that the business will decide to evade VAT. The conclusion contains key findings from the theoretical and empirical work.
Keywords:	VAT, tax evasion, management, internal control system, pressure.

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