Indici davčnih utaj

magistrsko delo

Tomaž Zec (Author), Bojan Dobovšek (Mentor)

Abstract

Pri obravnavanju teme »indici davčnih utaj« je potrebno opredeliti dva pojma, in sicer davčne utaje in indic. Indic (lat. indicium) je (značilno, sumljivo) znamenje, dejstvo, okoliščina, po kateri sklepamo o čem, zlasti pa znamenja, okoliščine, po katerih se sklepa na storilca kaznivega dejanja (Verbinc, 1982). Indici in indicialne metode se tako uporabljajo v vseh segmentih preiskovanja, sicer ne toliko kot dokaz, ampak predvsem kot orientacijo in začetni sum v preiskovanju kaznivih dejanj. Davčna utaja je s pravnega vidika opredeljena kot vsako dejanje davčnega zavezanca, da davčnim ali drugim organom posreduje nepravilne ali nepopolne podatke ali davčni organ ne obvesti o davčno pomembnih zadevah ali pa protizakonito uporablja davčne označbe ali žige in zase ali za druge osebe pridobi neupravičene davčne ugodnosti. O davčni utaji govorimo tudi takrat, ko se davčni zavezanec na osnovi napačnih ali namerno izpuščenih navedb delno ali popolnoma izogne obveznostim (Čokelc, 2005). S pravnega vidika lahko dejanja davčnega zavezanca, ki jih počne, da bi zmanjšal davčno obveznost, delimo v tri skupine: izognitev davku, zaobidenje davka in utaja davka(Čokelc, 2007). Po ekonomski opredelitvi davčne utaje pa le-to definiramo kot zavestno odločitev za zmanjšanje davčne obveznosti. Pri tem se davčni zavezanec zaveda morebitnega pregona, ampak se na podlagi pozitivnih in negativnih učinkov odloči za utajo (Čokelc, 2005). Vsekakor predstavljajo indici pomemben faktor v preiskovanju davčnih utaj, predvsem kot indikator davčnih malverzacij, v nekaterih primerih pa lahko tudi kot dokaz. Sam način zaznavanja je odvisen od preiskovalca, njegovih izkušenj in znanja. Problem pa predstavlja prav zaznavanje ob poplavi novih pravnih subjektov, pojavnih oblik in učinka globalizacije. Stopna utajevanja je po mnenju preiskovalcev visoka, pri čemer se utajevanje po določenih segmentih obdavčitve razlikuje glede na stanje v gospodarstvu.

Keywords

davki;davčne utaje;davčna inšpekcija;gospodarska kriminaliteta;davčni vrtiljaki;indici;magistrska dela;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.09 - Master's Thesis
Organization:	UM FVV - Faculty of Criminal Justice
Publisher:	T. Zec]
UDC:	343.359(043.2)
COBISS:	2835946
Views:	1689
Downloads:	286
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	INDICATIONS IN TAX FRAUDS
Secondary abstract:	When dealing with the topic »Indications in tax frauds«, two terms have to be defined, namely tax evasion and indication. A clue or indication (Lat. indicum) is a (characteristic, suspicious) sign, fact, circumstance on the basis of which something can be inferred, in particular this refers to signs, circumstances on the basis of which inferences about the perpetrator of a criminal offence can be made (Verbinc, 1982). Indications and the clue investigation method are therefore used in all segments of investigation. They are less frequently used as evidence, but they rather serve as orientation and initial suspicion in investigating criminal offences. Tax evasion is, from a legal point of view, defined as any act of a taxpayer to report false or incomplete data to tax authorities or other bodies, not to report tax-related matters to tax authorities, or to illegaly use tax labels or stamps, or to obtain undue tax benefits for oneself or any other party. Partial or total avoidance of duties by a taxpayer giving false or deliberately incomplete tax reports is also considered as tax evasion (Čokelc, 2005). From a legal point of view, a taxpayer's acts performed to reduce one own's tax duties can be classified into three groups - tax avoidance, tax circumvention and tax evasion (Čokelc, 2007). According to the definition of the term tax evasion, used in economics, tax evasion is defined as a deliberate decision to reduce one's tax duties. In this respect, the taxpayer is aware of possible prosecution, but nonetheless decides to evade the taxes on the basis of its positive and negative effects (Čokelc, 2005). Indications by all means represent an important factor in investigating tax evasion. They are most frequently used as an indicator of tax malversations, while in certain cases they can also be considered as evidence. Tax evasion detection methods depend on the investigator, and the experience and knowledge of the latter. Due to numerous new legal entities, emergence types and globalisation effects, it is actually the detection that poses a problem. According to investigators, the level of tax evasion is high, while the evasion in various segments of taxation differs according to the economic situation.
Secondary keywords:	indications;clue investigation method;taxes;tax evasion;tax inspection;corporate crime;bookkeeping and legal fraud;VAT evasion;»tax carousel«;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages:	100 str.
ID:	8729103