Paradoks davčnega prava

davčno izogibanje in utaja davkov

Eva Zimšek (Author), Sara Ahlin Doljak (Mentor)

Abstract

Enormne modifikacije tako tržnega kot političnega sistema, globalizacija in prompten gospodarski razvoj so med drugim krepko transformirali percepcijo davčnih zavezancev do davčnih obveznosti, ki je z vidika davčnih obremenitev kot nujnega zla privedla do izmikanja davčnim obveznostim. Diplomsko delo parafrazira bistveni modaliteti izmikanja davčnim obveznostim, in sicer davčno izogibanje in utajo davkov. Prvi institut se nanaša na legalno ravnanje za zmanjšanje ali neplačilo davčnih obveznosti z izkoriščanjem lacunae legis, s katerim davčni zavezanci de facto ne kršijo predpisov. Drugi pomeni nezakonito ravnanje, s katerim davčni zavezanci neposredno kršijo norme davčne zakonodaje, da bi se izognili plačilu obveznih davčnih dajatev. Zaradi diskrepance in nekonsistentnosti davčne teorije o pojmovanju forme obravnavanih institutov, ogrožene pravne varnosti, potencialne arbitrarnosti oblasti in kolizije interesov v davčnopravnem razmerju ter nenazadnje tudi objektivnega tveganja presega okvira legalnosti ravnanj davčnih zavezancev, je relevantnost diferenciacije med obravnavanima modalitetama bistvenega pomena. Delo eksponira opredelilne elemente, teoretična izhodišča ter pravne posledice izbranih institutov, podana pa je tudi konstrukcija posameznih modalitet, izpeljana iz analize sodne prakse. Za nadaljnje preprečevanje pojava izmikanja obveznim dajatvam je nenazadnje pomembno poznati faktorje, ki spodbujajo takšno davčno vedenje, zato so v diplomskem delu prikazane ključne determinante izogibanja in utaje davkov

Keywords

davčno izogibanje;utaja davkov;davčna zatajitev;davki;zloraba predpisov;

Data

Language:	Slovenian
Year of publishing:	2021
Typology:	2.11 - Undergraduate Thesis
Organization:	EVRO-PF - European Faculty of Law, Nova Gorica
Publisher:	[E. Zimšek]
UDC:	347.191.11(043.2)
COBISS:	92578563
Views:	7
Downloads:	1
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	Enormous modifications of both the market and the political system, globalisation and rapid economic development have, among other matters, profoundly transformed the perception of taxpayers towards tax obligations, framing them as a necessary evil and leading to tax dodging. This thesis paraphrases the two essential modalities of tax dodge, namely tax avoidance and tax evasion. The former refers to legal conduct undertaken to reduce or avoid tax liabilities by taking advantage of lacunae legis, whereby taxpayers do not de facto infringe the rules. The latter refers to unlawful conduct by which taxpayers directly violate the norms of tax legislation in order to avoid payment of compulsory tax duties. The discrepancy and inconsistency of tax theory as to the conceptual form of the institutions in question, the threat to legal certainty, the potential arbitrariness of the authorities, the conflict of interest in the tax-law relationship and, last but not least, the objective risk of going beyond what is legal taxpayer conduct, make the relevance of differentiation between the two modalities in question of paramount importance. The work expounds the defining elements, theoretical background and legal implications of the selected institutions, as well as the construction of individual modalities derived from the analysis of case law. In order to further prevent the phenomenon of tax dodge, it is important to recognise the factors that encourage such tax behaviour, which is why the thesis presents the key determinants of tax avoidance and evasion
Type (COBISS):	Final reflection paper
Thesis comment:	Evropska pravna fak.
Source comment:	Dipl. delo 1. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 8. 1. 2022;
Pages:	1 spletni vir (1 datoteka PDF (55 str.))
ID:	14206792