Davčni vrtiljak

diplomsko delo

Sandi Vidovič (Author), Borut Bratina (Mentor)

Abstract

Davčna prevara, znana kot »missing trader«, je sistemsko organizirana utaja davkov. Že od leta 1992 so transakcije med državami EU obdavčene z 0 % stopnjo davka na dodano vrednost. Sistemsko organizirana prevara izkorišča sistem obdavčitve z davkom na dodano vrednost, kjer prihaja do ponavljajočih se nakupov in prodaj med poslovnimi subjekti. Tako prihaja do nezakonitega uveljavljanja odbitka vstopnega davka na dodano vrednost oziroma do neupravičenega zahtevka za vračilo davka na dodano vrednost, ki s strani »missing trader«družbe ni bil plačan.

Keywords

gospodarski kriminal;davki;davek na dodano vrednost;davčna utaja;kazniva dejanja;zakonodaja;knjigovodstvo;nadzor;

Data

Language:	Slovenian
Year of publishing:	2010
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Vidovič]
UDC:	336.228.34
COBISS:	10560540
Views:	3854
Downloads:	578
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Missing Trader Intra-Community, MTIC
Secondary abstract:	Missing trader fraud or as we can call it Missing trader Intra – community fraud is a Value added tax fraud. Cross-border transactions within the EU have, since 1992, been zero-rated for Value Added Tax (VAT) . Importers of goods are thus able to receive goods without paying VAT, but charge VAT on their resale. If the VAT they receive is after that then remitted to the revenue authority, they are committing a crime: this is Missing Trader Fraud. If the goods are repeatedly exported and re-imported then we are talking about the criminal practice, which we can call after more common name, Carousel Fraud.
Secondary keywords:	business crime;carousel fraud;missing trader;financial crime;tax avoidance;Penal Code (KZ-1);Commission Regulation EC 1925/2004;Council Directive 2006/112/EC;ECJ Case C-439/04 and C-440/04;detection and persecution;tax avoidance statistics.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	57 str.
ID:	8761889