Davčne utaje in samoprijava

diplomsko delo

Katja Krivonog (Author), Aleš Kobal (Mentor)

Abstract

Davčne utaje predstavljajo vedno aktualno in perečo problematiko, saj odkar obstajajo davki, obstajajo tudi davčni zavezanci, ki se na različne načine pokušajo izogniti plačilu davka. Na utajevanje davkov vplivajo različni dejavniki in motivi, prav tako pa se tudi načini izvršitve davčnih utaj med seboj razlikujejo, vendar je vsem davčnim utajam skupno to, da davčni zavezanci z utajo davka zasledujejo premoženjsko korist. Davčnim zavezancem pomeni izpolnitev davčne obveznosti namreč zgolj breme, za izpolnitev katere ne prejmejo nobene protistoritve od države. Po drugi strani pa država zbira javne prihodke skoraj izključno iz naslova davkov in tako poskuša z davčnim nadzorom čim bolj omejiti davčne utaje. Eden izmed institutov, ki bi naj davčne zavezance spodbudil k prostovoljnemu plačevanju davkov, je samoprijava. S samoprijavo davčni zavezanci kasneje ugotovljene nepravilnosti v davčnih napovedih in davčnih obračunih sporočijo davčnemu organu. Navedeno ima za posledico, da se davčni zavezanec izogne sankciji za davčni prekršek, država pa pobere dodaten davek, kar vsekakor pozitivno vpliva na državni proračun.

Keywords

davčno pravo;davki;davčne utaje;davčni nadzori;samoprijava;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[K. Krivonog]
UDC:	34(043.2)
COBISS:	4107819
Views:	5734
Downloads:	572
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX EVASION AND SELF-DELATION
Secondary abstract:	Tax evasion presents always actual and difficult problematic. There are known taxpayers which are trying to avoid it since the existence of taxes. There are many known factors and motives that have an impact on tax evasion, but nevertheless they have something in common. This is avoiding taxes because of trying to gain property benefit. To tax evaders paying taxes and meeting the tax liability means burden for meeting the tax liability itself, but gaining nothing from the counterpart of the state. On the other hand, the state collects income only from taxes and thus tries to limit tax evasion with fiscal control. One of the institutes which should stimulate taxpayers to voluntary pay taxes is self-delation. With self-delation taxpayers can register later found irregularities in tax return or tax calculation. All of the above stated has something in common and that is helping taxpayers to avoid penalty for taxminor offence and therefore helping the state to collect extra tax which is absolutely affecting the tax budget.
Secondary keywords:	TAX;TAX EVASION;TAX CONTROL;SELF-DELATION;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fakulteta
Pages:	59 f.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID:	1011905