Poročanje bank o finančnih računih za davčne namene

Hadjar, Luka Timotej

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Title:	Poročanje bank o finančnih računih za davčne namene
Authors:	ID Hadjar, Luka Timotej (Author) ID Markovič Hribernik, Tanja (Mentor) More about this mentor...
Files:	UN_Hadjar_Luka_Timotej_2025.pdf (2,07 MB) MD5: 3FD741F643654196EA218CF363AD8388
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava avtomatično izmenjavo podatkov o finančnih računih za davčne namene. Tehnični razvoj in globalizacija sta omogočila investiranje finančnih sredstev kjerkoli po svetu, tudi v davčnih oazah, kar je omogočilo izogibanje plačilu davka od dohodkov in premoženja v državi rezidentstva. S sprejetjem OECD standarda poročanja CRS in Direktive Sveta 2014/107/EU glede obvezne avtomatične izmenjave podatkov o finančnih računih (DAC2) so si začele države izmenjevati podatke o finančnih računih. V izmenjavi podatkov sodeluje že več kot 120 držav, Slovenija pa je v letu 2016 med prvimi državami pristopila k tej izmenjavi. Posamezna država poroča drugim državam podatke njihovih rezidentov, in sicer posameznikov in subjektov, medtem ko od drugih držav prejema podatke o svojih rezidentih. Izmenjujejo se informacije o stanju na finančnih računih in o dohodkih od obresti, dividend, določenih zavarovalnih pogodb ter od prodaje finančnih sredstev. Banke so zaradi števila računov in izplačevanja različnih dohodkov najpomembnejši poročevalec. Za namene poročanja so morale banke v svoje poslovne procese vgraditi postopke za identifikacijo nerezidentov, postopke dolžne skrbnosti ter postopke za zbiranje in poročanje podatkov, kar za banke pomeni pomembno prilagoditev poslovnih procesov. Uvedba poročanja je povzročila zmanjšanje števila finančnih računov in sredstev v davčnih oazah, povečala se je preglednost čezmejnih transakcij, pomembno pa je vplivala tudi na bančno zaupnost, ki zdaj ni več absolutno varovana. Poročanje o finančnih računih je torej pomemben instrument za preprečevanje čezmejnih davčnih utaj ter za učinkovito obdavčitev finančnih dohodkov in premoženja v državi rezidentstva.
Keywords:	avtomatična izmenjava informacij, OECD CRS standard, DAC2, finančni računi, bančna zaupnost, davčno izogibanje
Place of publishing:	Maribor
Publisher:	L. T. Hadjar]
Year of publishing:	2025
PID:	20.500.12556/DKUM-93726
UDC:	336.71
COBISS.SI-ID:	250012419
Publication date in DKUM:	23.09.2025
Views:	164
Downloads:	36
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	16.07.2025

Secondary language

Language:	English
Title:	Bank reporting on financial accounts for tax purposes
Abstract:	The thesis addresses the automatic exchange of financial account information for tax purposes. Technological advancement and globalization have enabled the investment of financial assets anywhere in the world, including in tax havens, thereby facilitating the avoidance of income and wealth taxation in the taxpayer's country of residence. With the adoption of the OECD CRS reporting standard and Council Directive 2014/107/EU on mandatory automatic exchange of financial accounts information (DAC2), participating countries have begun exchanging financial account data. More than 120 countries are already participating in this exchange, and Slovenia was among the first to join in 2016. Each country reports to other participating countries data on their residents, both individuals and entities, and receives from other countries data on its own residents. The exchanged data include account balances, income from interest, dividends, certain insurance contracts, and the sale of financial assets. Banks are the most important reporting entities due to the number of accounts they manage and the variety of income types they process. To meet these obligations, banks were required to integrate non-resident identification, due diligence procedures, and data collection and reporting processes into their existing operations, representing a significant operational adjustment. The introduction of reporting has led to a reduction in the number of financial accounts and assets held in tax havens, increased the transparency of cross-border transactions, and significantly impacted banking confidentiality, which is no longer absolutely protected. Financial account reporting has thus become an important instrument for preventing cross-border tax evasion and for ensuring the effective taxation of financial income and assets in the country of residence.
Keywords:	automatic exchange of information, OECD CRS standard, DAC2, financial accounts, bank secrecy, tax avoidance

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