Tomaž Lešnik (Author), Davorin Kračun (Author), Timotej Jagrič (Author)

Abstract

V prispevku obravnavamo problematiko pobiranja davčnih dolgov, pri čemer se osredotočamo na pomen učinkovitosti davčne izterjave v širšem kontekstu realizacije javnofinančnih prihodkov in na dejavnike, ki vplivajo na učinkovitost davčne izterjave. V empiričnem delu prispevka je testiran preprost ekonometrični model, s katerim na primeru Slovenije ugotavljamo pomen učinkovite davčne izterjave v povezavi s pobiranjem javnofinančnih prihodkov. Rezultati modela pokažejo, da na pobrane prihodke kot odvisno spremenljivko vpliva makroekonomsko okolje, pobrani prihodki iz preteklega obdobja, kot statistično značilen pa se prav tako izkaže delež izterjanega dolga v terjanem dolgu. V razpravi izpostavljamo dejavnike, ki vplivajo na učinkovitost davčne izvršbe.

Keywords

davki;izterjava;dolgovi;javne finance;prihodek;

Data

Language: Slovenian
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UM EPF - Faculty of Economics and Business
UDC: 336.22:658.884
COBISS: 11598620 Link will open in a new window
ISSN: 0547-3101
Parent publication: Naše gospodarstvo
Views: 1206
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Other data

Secondary language: English
Secondary title: ǂThe ǂmeaning and factors of efficient tax debt collection
Secondary abstract: This paper discusses tax debt collection, focusing on the importance of tax enforcement efficiency in the broader context of government revenues collection and the factors that affect the efficiency of tax enforcement alone. In the empirical section, we test a simple econometric model that, in the case of Slovenia, assesses the meaning of the tax enforcement efficiency with respect to the revenues collection. The results of the model show that the collected revenue as the dependent variable is affected by macroeconomic conditions; revenues collected from a previous period, and as statistically significant also prove to be the ratio of collected tax debt to the tax debt claimed. In the discussion, we highlight the factors that influence the tax enforcement efficiency.
URN: URN:NBN:SI
Type (COBISS): Not categorized
Pages: str. 3-12
Volume: ǂLetn. ǂ59
Issue: ǂšt. ǂ5/6
Chronology: 2013
DOI: 10.7549/ourecon.2013.5-6.01
ID: 9109006