Vloga in pomen upravljanja davčnih tveganj v slovenskih podjetjih

magistrsko delo

Veronika Vuk Vočanec (Author), Lidija Hauptman (Mentor)

Abstract

Upravljanje davčnih tveganj je postalo enako pomembno orodje tako za davčne oblasti kot za davkoplačevalce. Glede na njihove različne cilje njihovi pristopi niso vedno identični, toda vidno je znatno prekrivanje ciljev na področju doseganja večje gotovosti, manjšega števila sporov in administrativnih stroškov. Kakorkoli, ocena davčnega tveganja je orodje, s katerim morajo oblasti pa tudi davkoplačevalci skrbno ravnati. Davčno tveganje ima vzpone in padce. V poslu se denar služi s tveganjem, obvladovanje davčnih tveganj pa predstavlja del tveganj, ki so jim organizacije izpostavljene. Upravljanje davčnih tveganj je z drugo besedo premišljen pristop k sprejemljivim davčnim tveganjem in ne poskus znižanja tveganja na ničlo. Glavni cilj raziskave je proučiti, ali imajo izbrana slovenska podjetja organizirano davčno službo in kako je ta organizirana, kako so podjetja seznanjena z davčnimi tveganji in kako jih upravljajo ter ali imajo izdelano davčno strategijo. Odgovore na zastavljena vprašanja smo dobili na podlagi podatkov, ki smo jih prejeli od 51 slovenskih podjetij. Podatke smo analizirali s pomočjo statističnega paketa SPSS. V raziskavi smo prišli do spoznanj, da v slovenskem poslovnem prostoru to področje ni tako nedotaknjeno, kot je morda na prvi pogled, da v večini anketiranih podjetij nimajo vpeljanega samostojnega davčnega oddelka oziroma davčne službe, vendar se zavedajo pomembnosti davčnih tveganj, ter da so dovolj informirani o pomenu davčnih tveganj in njihovem upravljanju in imajo v določeni meri določeno, načrtovano davčno strategijo.

Keywords

davki;obdavčenje;davčne blagajne;tveganje;obvladovanje tveganj;načrtovanje;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[V. Vuk Vočanec]
UDC:	336.2
COBISS:	12061212
Views:	1239
Downloads:	292
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂrole and importance of managing tax risk in Slovenian companies
Secondary abstract:	Managing tax risks has become a tool, equally important both for tax authorities and taxpayers. According to their different goals, their approaches are not always identical; however there are significant overlaps of objectives in the field of achieving greater certainty, a smaller number of disputes and lower administrative costs. However, assessment of tax risks is a tool which must be handled with care by the authorities and taxpayers. A tax risk has its ups and downs. In business, money is earned by taking risks and the tax risk management represents a portion of the risks organizations are exposed to. In other words, tax risk management is a thoughtful approach to acceptable tax risks and not an attempt to reduce the risk to zero. The main objective of the research is to examine whether the selected Slovenian companies have organized a tax service and how, how companies are aware of the tax risks and how they manage them and whether they have drawn up a tax strategy. We obtained answers to those questions on the basis of data we received from 51 Slovenian companies. The data was analyzed using the statistical package SPSS. In our research, we came to the conclusion that in the Slovenian business field this area is not ignored entirely as it may seem at first and that the majority of companies surveyed do not have an independent tax department or tax service, but are aware of the importance of tax risks, are sufficiently informed about their significance and management and have developed a fiscal strategy to a certain extent.
Secondary keywords:	tax function;tax risks;tax administration;management;tax planning;management models of tax risks;control framework.;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 64 str., 10 str. pril.
ID:	8752943