diplomsko delo
Marko Štante (Author), Bojan Škof (Mentor)

Abstract

Povzetek Plačevanje davkov je privilegij državljanov, hkrati pa tudi privilegij države, da ji davkoplačevalci zagotavljajo vir za njeno delovanje. V družbi je pomemben odnos davkoplačevalcev do davkov, davčne politike, davčnih inšpekcij in pravičnosti ter učinkovitosti davčne uprave. Davčne uprave se v zadnjem obdobju soočajo z izzivi, kako izboljšati izpolnjevanje davčnih obveznosti in kako omenjena sredstva, ki jih imajo pri tem na voljo, usmeriti v tiste aktivnosti, ki bi prinesle maksimalne učinke. V Sloveniji je bil leta 2010 vpeljan model horizontalnega monitoringa po vzgledu nizozemskega modela, ki spreminja razmerje med davčno upravo in zavezancem iz vertikalnega v horizontalnega. Slednji temelji na treh ključnih vrednotah: medsebojnemu zaupanju, razumevanju in transparentnosti. Na teh vrednotah pa je bil konstituiran naš model horizontalnega monitoringa. Zasnovan je bil z namenom vzpostavitve z velikimi davčnimi zavezanci, in sicer; finančne in zavarovalne družbe, farmacevtske družbe ter velike gospodarske družbe iz drugih dejavnosti. Za razliko od nizozemskega modela se pri našem projektu postopa v 4 korakih, ki so: priprava profila zavezanca za davek, izvedba uvodnega delovnega sestanka, analiza sistema notranjih davčnih kontrol s priporočili ter nadaljnje spremljanje zavezanca (monitoring). Ta projekt, za katerega menim, da je z učinki zadovoljil tako davčno upravo kot davčne zavezance, je nov institut v slovenski davčni zakonodaji. V diplomski nalogi sem poskušal poleg predstavitve projekta in njegovih učinkov raziskati tudi zadovoljstvo davčnih zavezance. Vključena je tudi anketa, ki je bila opravljena z velikimi davčnimi zavezanci, urejenost zakonodaje za omenjeni projekt ter predlogi na tem področju. Horizontalni monitoring so uvedle tudi druge države po svetu in tudi tam se kaže kot dober institut.

Keywords

davčno pravo;obdavčitev;davki;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Štante]
UDC: 336.2(043.2)
COBISS: 4573995 Link will open in a new window
Views: 2069
Downloads: 242
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Other data

Secondary language: English
Secondary title: HORIZONTAL MONITORING IN SLOVENIA
Secondary abstract: Abstract Tax paying is a privilege of citizens, but also the privilege of a nation so that taxpayer provide sources for its operation. Society has a significant relationship between taxpayers and taxes, tax policy, tax inspections, fairness, and efficiency of the tax administration. Tax administration recently faced with the challenge of how to improve tax compliance and how to focus those available assets on those activities that would deliver maximum impact. Slovenia introduced a model of horizontal monitoring modeled on the Dutch model in 2010 that alters the relationship between the tax administration and the taxpayer from vertical to horizontal. The latter is based on three core values: mutual trust, understanding and transparency. We have constituted our model of horizontal monitoring on these values. It was designed in order to create large taxpayers, namely, financial and insurance companies, pharmaceutical companies and large corporations in other activities. Unlike the Dutch model, our project will proceed in four steps, which are: profile preparation of taxpayers, realization of the introductory work meeting, the analysis of the system of internal fiscal controls with recommendations and follow-up person monitoring. This project is a new institute in the Slovenian tax legislation, which I think has satisfied with its effects to the tax administration and taxpayers. In this thesis, I tried in addition to the presentation of the project and its impacts, to explore the satisfaction of taxpayers and tax administration. Also included is a survey that was conducted with large taxpayers; order of legislation for this project and proposals in this area. Horizontal monitoring has also been introduced by other countries around the world and it is seen as a good institute.
Secondary keywords: horizontal monitoring;tax administration;voluntary tax compliance.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 52 f.
ID: 8726909