Davčne utaje in njihovo preprečevanje

delo diplomskega seminarja

Nastja Kramer (Author), Borut Bratina (Mentor)

Abstract

Davki predstavljajo najpomembnejši vir javnih dohodkov. Pobirajo se prisilno od fizičnih in pravnih oseb v zakonsko določeni višini, vendar zavezanci za plačilo davkov ne dobijo nobenih protidajatev. Davkoplačevalci stremijo k čim nižjemu davčnemu bremenu, na drugi strani pa država želi čim več pobranih davkov. Davčni zavezanci tako iščejo najrazličnejše možnosti da bi se izognili, zaobšli ali utajili davek. Zadnji način je zakonsko nedopustno in kaznivo dejanje. Davčno utajevanje ni izjema v nobeni državi, gospodarstvu, panogi. Da bi lažje preprečevali davčne utaje je potrebno v prvi vrsti poznati razloge zavezancev za davčno utajevanje. Med vzroke za davčno utajevanje štejemo višino davčnega bremena, občutek nepravične razporeditve davčne obremenitve, občutek, da država razsipava z javnimi sredstvi, spremembo metode ali načina obdavčevanja, obresti, podkupovanje ter še številne druge. Med organi odkrivanja davčnih utaj ima najpomembnejšo vlogo davčni organ, ki davčne zavezance nadzira s kontrolo in z inšpekcijskimi pregledi. Za uspešno odkrivanje in preprečevanje davčnih utaj je potrebno nenehno izobraževanje ter tudi sodelovanje. Davčne utaje se sankcionirajo po številnih zakonih: zakonu o prekrških, kazenskem zakoniku, zakonu o davčnem postopku, zakonu o davčni službi, zakonu o odgovornosti pravnih oseb za kazniva dejanja.

Keywords

davki;javne finance;obdavčenje;davčni zavezanci;davčna utaja;nadzor;kontrola;sankcije;zakonodaja;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Kramer]
UDC:	336.228.34
COBISS:	10548764
Views:	4092
Downloads:	556
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax evasion ans its prevention
Secondary abstract:	Taxes represent the most important source of public revenue. They are collected by force from physical and legal people in statutory amount but committees for paying taxes do not get any other contribution. Taxpayers strive for the lowest tax burden; on the other hand the country wants to maximize tax collection. Therefore, taxpayers seek a wide range of options in order to avoid paying taxes, to get around the law and to conceal taxes. The last mentioned way is legally inadmissible and criminal offence. Tax evasion is no exception in any country, economy and branch. In order to prevent tax evasion is necessary to acknowledge taxpayer's reasons for tax avoidance. Among the reasons for tax evasion are considered the tax burden, a feeling of unfair distribution of tax burden, feeling that the country lavishes with public funds, the change of method or method of taxation, interests, bribery and many others. Among the authorities for detecting tax evasion plays a major role tax authority, which supervises taxpayers with control and inspections. The successful detection and prevention of tax evasion requires constant education and participation. Tax evasions are sanctioned for a number of laws: the Law on Minor Offences, Penal Code, Law on Tax Procedure, Law on Tax Administration, and the Law on liability of legal persons for criminal offences.
Secondary keywords:	taxpayer;tax audit;sanctioning tax evasion;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	40 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	8761842