Omejevanje hujših oblik davčnih zatajitev vrste davčni vrtiljak - analiza primera

magistrsko delo

Izidor Rebolj (Author), Anton Dvoršek (Mentor)

Abstract

Davki so zakonsko določene dajatve, ki jih posamezna država v javnem interesu pobira brez neposredne protistoritve. Ker gre za obliko, ki temelji na prisili, mora biti davčni sistem predvsem učinkovit in pravičen. Najpomembnejši davki slovenskega davčnega sistema so dohodnina kot osebni davek, davek od dobička pravnih oseb in davek na dodano vrednost, kot najbolj uveljavljena oblika za obdavčitev vsake faze prometa blaga in storitev. Pripravljenost davčnih zavezancev, da svoje davčne obveznosti izpolnijo v skladu s predpisi imenujemo davčno moralo. V državah, kjer se javna sredstva uporabljajo gospodarno in kjer je davčno breme pravično razdeljeno, je tudi davčna morala visoka. V teh državah davkoplačevalci kršitve davčnih predpisov zaznavajo kot kriminalno dejanje, kjer kršitelji izgubijo moralni ugled in njihova dejanja obsojajo. Davčni zavezanci z nizko davčno moralo, plačila davkov sprejemajo kot breme in izkazujejo odpor do teh obveznosti in si na različne načine (legalne in nelegalne) prizadevajo plačati čim manj. Kot vzrok davčnih zatajitev lahko navedemo tudi pomanjkljiv nadzor nad davčnimi zavezanci v državah, kjer ima davčna služba premalo pristojnosti in je slabo organizirana, zakonodaja pa je preohlapna in neprilagodljiva. Davčne zatajitve pomenijo izpad prihodkov v državni proračun. Nastali primanjkljaj rešujejo z uvajanje novih davkov ali višjimi davčnimi stopnjami, kar pa ne deluje stimulativno na gospodarski razvoja države. V zadnjih letih se v EU pojavljajo t.i. davčni vrtiljaki. Gre za organizirano davčno utajo, z namenom pridobitve velike premoženjske koristi. Utaja tipa davčni vrtiljak je sistemska utaja z več nakupi in prodajami med sodelujočimi zavezanci, vsaj en udeleženec je praviloma v drugi državi članici EU. V magistrski nalogi skozi analizo konkretnega primera podrobneje spoznamo mehanizem izvrševanja davčnih zatajitev vrste davčni vrtiljak, probleme, ki se pri tem pojavljajo in novih spoznanj, do katerih pridemo pri njihovih preiskovanju.

Keywords

davki;davčne utaje;davčni vrtiljaki;goljufije;gospodarska kriminaliteta;magistrska dela;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	[Ljubljana
Typology:	2.09 - Master's Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	I. Rebolj]
UDC:	343.359
COBISS:	2506218
Views:	2018
Downloads:	288
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	Taxes are duties determinated by law, which are collected by every country individualy, without expecting counterpart. Because it is based on force, tax system must be fair and effective. Most important taxes in Slovenian system are income taxes like personal tax, tax on profits by legal persons and VAT, which is most used form of taxation in every step of goods and services traffic. Taxpayer's willingness to pay taxes in accordance with regulations is called tax morality. In countries, where public services are used economically and tax burden is fairly distributed, tax moralitiy is high. In this countries taxpayers see tax violations as act of crime, where those who violated lose their moral reputation and are judged by others. Taxpayers with low tax morality see their obligations as burden and are showing resistance. Therefore they are searching different ways (legal and ilegal) to pay as little as possible. We can find reason for tax evasin in bad supervision over taxpayes in countries, where tax administration has lack of powers and is poorly organised, and legislation is loose and inflexible. Tax evasions causes loss of income into state budget. That loss is then seaved by raising taxes and inventing new ones, what does not work stimulating on country's economic development. In last years in EU, we witness so called tax carousels. This means tax evasion, with goal to get large proceeds. In this kind of fraud, subjects are buying and selling among themselves, and generaly at least one praticipant is from outside EU. In masters dissertation, through specific example, we get to know how is tax carousel performed, what are consequences and we also get new concepts collected during examination.
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	105 str.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;criminal law;penal offences;kazensko pravo;kazniva dejanja;offences against the state;
ID:	15307