Analiza davčne utaje

diplomsko delo visokošolskega študijskega programa Varnost in policijsko delo

Žiga Kokol (Author), Bojan Tičar (Mentor)

Abstract

Davčni sistemi imajo ključno vlogo pri financiranju javnih dobrin in storitev, vendar pogosto predstavljajo izziv pri zagotavljanju njihove pravičnosti in učinkovitosti. Davčne utaje so pojav, ki ogroža integriteto sistema in zmanjšuje razpoložljiva sredstva za družbene potrebe. Analiza teh pojavov kaže, da njihovo število ni naključno, temveč je odvisno od več medsebojno povezanih dejavnikov. Kompleksni in nepregledni davčni sistemi omogočajo več priložnosti za zlorabe, medtem ko enostavnejše in bolj transparentne ureditve zmanjšujejo to tveganje, saj povečujejo zaupanje davkoplačevalcev in zmanjšujejo administrativne obremenitve. Zakonodajne spremembe, kot so prilagoditve davčnih stopenj in uvajanje olajšav, pogosto vplivajo na gospodarsko vedenje, vendar same po sebi ne zagotavljajo zmanjšanja davčnih utaj. Ključni so tudi učinkoviti nadzorni mehanizmi, ki z uporabo sodobnih tehnologij izboljšujejo zaznavanje nepravilnosti, čeprav lahko kratkoročno privedejo do navideznega povečanja zaznanih primerov. Poleg tega gospodarske in družbene razmere pomembno vplivajo na vedenje davčnih zavezancev, pri čemer finančne stiske v kriznih obdobjih pogosto vodijo k povečanju utaj. Trajno zmanjšanje davčnih utaj tako zahteva premišljeno kombinacijo poenostavitve sistema, krepitev nadzora in prilagoditev politik širšemu gospodarskemu in družbenemu kontekstu.

Keywords

davčni sistem;gospodarstvo;javne dajatve;davčna politika;diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2025
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	[Ž. Kokol]
UDC:	336.228.34(043.2)
COBISS:	223665667
Views:	0
Downloads:	4
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax evasion analysis
Secondary abstract:	Tax systems are the foundation of public funding, ensuring resources for essential goods and services. However, their fairness and efficiency are often challenged by tax evasion, which undermines the system’s integrity and depletes funds for societal needs. Research reveals that evasion is influenced by interconnected factors, including system complexity, legislative design, oversight mechanisms, and broader economic conditions. Complex and opaque systems foster opportunities for abuse while simpler, transparent frameworks encourage compliance by reducing ambiguity and loopholes. Legislative changes, such as tax rate adjustments or the introduction of exemptions, can shape taxpayer behavior but do not inherently curb evasion, particularly if they lack clarity or consistency. Advanced oversight mechanisms, incorporating modern technologies, enhance detection and enforcement but may initially inflate reported cases due to improved monitoring capabilities. Economic hardships, especially during crises, further exacerbate evasion as financial pressures push individuals and businesses toward non-compliance. Cultivating public trust and long-term systemic integrity requires a multi-faceted approach that simplifies regulations, strengthens oversight, and aligns fiscal policies with broader social and economic dynamics. Only through such strategic alignment can tax systems balance efficiency, equity, and resilience against evasion.
Secondary keywords:	Davčna utaja;Univerzitetna in visokošolska dela;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	VII f., [50] str.
ID:	25762365