diplomsko delo
Nina Matanović (Author), Polonca Kovač (Mentor)

Abstract

Diplomsko delo analizira pravno ureditev in inšpekcijski nadzor na davčnem področju v sklopu ugotavljanja davčnih utaj. Izpostavljen je pomen davka in zakonodaje, na katero se nanašata davčni in inšpekcijski postopek. Poudarjen je sistematiziran pregled pravnih aktov, virov in literature na področju davčnih in inšpekcijskih nadzorov za odkrivanje možnosti izboljšanja pri ugotavljanju davčnih utaj ter statistični analizi inšpekcijskih pregledov na izbranih davčnih področjih za leti 2021 in 2022. Diplomsko delo je razdeljeno na teoretični in empirični del. V prvem, teoretičnem delu, sta uporabljeni deskriptivna in normativno-dogmatična metoda, s pomočjo katerih so povzeti zakonodaja ter druga literatura in viri. V empiričnem delu so bili analizirani statistični podatki iz Letnega poročila Finančne uprave Republike Slovenije za leto 2022, na podlagi katerih je bila prva hipoteza ovržena in druga delno potrjena. Razlog za napačno zastavljeni hipotezi je bil nepričakovan nadzor na pomembnejših področjih zaradi izrednih razmer, ki so posledica SARS-CoV-2 epidemije. V okviru raziskave je bilo ugotovljeno, da je slovenska zakonodaja na davčnem področju preobširna, zato bi jo bilo smiselno poenostaviti za učinkovitejše izvrševanje predpisov. Omejitve pri analiziranju statističnih podatkov so nastale zaradi omenjene SARS-CoV-2 epidemije, zaradi katere na podlagi ostalih prioritetnih nadzorov ni mogoče podajati bistvenih zaključkov za primerjavo med letoma 2021 in 2022. Diplomsko delo je pomembno tako za stroko kot tudi za davčne zavezance, saj povzema bistvene pojme, zakonodajo in postopke na davčnem področju.

Keywords

davek;davčni postopek;inšpekcijski nadzor;davčna utaja;Zakon o davčnem postopku;Zakon o splošnem upravnem postopku;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UL FU - Faculty of Administration
Publisher: [N. Matanović]
UDC: 34:336.225.678:3.078.3
COBISS: 170750979 Link will open in a new window
Views: 29
Downloads: 4
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Other data

Secondary language: English
Secondary title: Analysis of inspection legal regulation and practice of tax evasions
Secondary abstract: The dissertation analyses the legal regulation and inspection in the tax field in the context of determining tax evasion. The importance of the tax and the legislation to which the tax and inspection procedure relate is emphasized. The focus is on a systematic review of legal acts, sources and literature in the field of tax and inspection controls, with the aim of identifying opportunities for improvement in the identification of tax evasion and statistical analysis of inspections in selected tax areas for 2021 and 2022. In general, the dissertation is divided into theoretical and empirical parts. In the first, theoretical part, a descriptive method is used along with the normative-dogmatic method, on the strenght of which legislation and other literature and sources are summarized. In the empirical part, statistical data from the Annual Report of the Financial Administration of the Republic of Slovenia for 2022 were analysed, on the basis of which the first hypothesis was disproved and the second partially confirmed. The reason for the wrong hypotheses was unexpected control in important areas due to the emergency situation resulting from the SARS-CoV-2 epidemic. The study concluded that Slovenian legislation in the field of taxation is too extensive, so it would be reasonable to simplifie it for the purpose of more effective enforcement of regulations. The limitations in analysing statistical data were due to the aforementioned SARS-CoV-2 epidemic, due to which we cannot draw any relevant conclusions for the comparison between 2021 and 2022 based on other priority controls. The dissertation has significance not only for the profession, but also for taxpayers, as it summarizes the essential concepts, legislation and procedures in the field of taxation.
Secondary keywords: tax;tax procedure;inspection;tax evasion;Tax Procedure Act;General Administrative Procedure Act;
Type (COBISS): Bachelor thesis/paper
Study programme: 1000529
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: Univ. v Ljubljani, Fak. za upravo
Pages: VIII, 53 str.
ID: 20488470