Davčni inšpekcijski nadzor s študijo primera missing trader-ja

diplomsko delo

Sandra Šuštaršič Simonič (Author), Bojan Škof (Mentor)

Abstract

Ena izmed temeljnih dejavnosti državne uprave je učinkovito pobiranje dajatev, varovanje družbe in finančnih interesov države. V okviru Finančne uprave Republike Slovenije, ki je nosilec fiskalne vloge pri zagotavljanju virov financiranja javnofinančnih blagajn, se izvaja finančni inšpekcijski nadzor. To je ena izmed oblik finančnega nadzora, pomembna za učinkovito in zakonito izpolnjevanje davčnih obveznosti. Zaradi prisilne narave davčnih prihodkov postopek finančnega inšpekcijskega nadzora temelji na nekaterih načelih, z upoštevanjem le-teh pa se tako omeji oblast državnih organov nasproti zavezancem za davek. Davčni vrtiljak kot ena izmed oblik davčne utaje predstavlja bistveno nevarnost za javni interes, saj povzroča na eni strani neposredno oškodovanje proračuna, na drugi pa nelojalno konkurenco poštenim davčnim zavezancem ter s tem gospodarsko škodo. Finančna uprava, ki se bori zoper davčne goljufije, poleg ozaveščanja širše javnosti z raznimi pojasnili pri prepoznavi »sumljivih« poslov oz. »sumljivih« zavezancev, tudi sama izvaja nekatere ukrepe v boju zoper tovrstne goljufije.

Keywords

finančni nadzor;Finančna uprava RS;načela inšpiciranja;davčni vrtiljak;davčni postopek;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[S. Šuštaršič Simonič]
UDC:	336.22(043.2)
COBISS:	5476395
Views:	1076
Downloads:	167
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax inspection supervision with study of missing trader evasion
Secondary abstract:	Basic activities of state administration are effective tax and duty collection, protection of society and financial interests of the state. Financial administration of the Republic of Slovenia, which has to assure financial sources for public finances, performs also financial inspectoral supervision. This is one of the types of financial supervision, which is very important for effective and legally fulfilling of duties. Compulsory nature of income duties requires procedure of financial supervision, which enables limitation of jurisdiction of state agencies in relation to taxpayers. Missing trader fraud (carousel fraud) as one of the form of tax evasion represents main danger for the public interest. It causes direct damage to the budget on one hand and on the other hand unfair competition to the honest taxpayers and related economic damage. Financial administration, which is fighting against tax frauds, is performing besides informing of public also its own measures against this kind of frauds.
Secondary keywords:	financial supervision;financial administration of the Republic of Slovenia;principles of inspecting;missing trader fraud (carousel fraud);duty procedure.;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	25 f.
ID:	10864674