diplomsko delo
Urška Jančič (Author), Lidija Hauptman (Mentor)

Abstract

Za namen razvoja davčnega managementa, učinkovitega upravljanja davčnih tveganj, medsebojnega spodbujanja, rasti in izobraževanja, so Organizacija za gospodarsko sodelovanje in razvoj, Evropska Komisija ter druge, izdali številne publikacije z napotki in primeri dobre prakse. Omenjeni organizaciji, ki jim sledijo tudi druge, spodbujata davčni management kot strukturiran proces za sistematično identificiranje, vrednotenje, razvrščanje in analiziranje davčnih tveganj. Sočasno so se razvili modeli možnega ravnanja davčnega zavezanca v različnih situacijah ter dejavnikov, ki na ravnanje vplivajo. Hiter odziv na okoliščine, v katerih je davčna utaja bolj verjetna, je ključni dejavnik uspešnosti zastavljenih ciljev. Sodobno delovanje davčnih organov zahteva vzajemno sodelovanju z davkoplačevalci, predvsem z vidika informiranja, obojestranskega izobraževanja in razumevanja pomena davka ter davčne kulture. Represivni pristopi se v sodobnem davčnem managementu uporabljajo samo še za namerne kršitelje davčne zakonodaje. Tudi v Sloveniji, Finančna uprava Republike Slovenije sledi tem ciljem, predvsem so bili na tem področju aktivni v zadnjih nekaj letih. V 2010 so uvedli model horizontalnega monitoringa, ki so ga pred tem uvedli že na Nizozemskem, kar kaže na izjemen pomen medsebojnega sodelovanja vseh institucij oziroma organizacij, ki delujejo na tem področju.

Keywords

davčne službe;davčna politika;davčne obveznosti;tveganje;merjenje uspešnosti;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [U. Jančič]
UDC: 336.225.64(043.2)
COBISS: 12317724 Link will open in a new window
Views: 920
Downloads: 56
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Other data

Secondary language: English
Secondary title: ǂThe ǂreview of tax management models of tax administrations from the perspective of tax compliance
Secondary abstract: For the purpose of developing tax management, effective tax risk management, mutual stimulation, growth and education, the Organisation for Economic Co-operation and Development, the European Commission and others, issued a number of publications with guidance and examples of good practice. Both organizations, followed by others, encourage fiscal management as a structured process for systematically identifying, evaluating, classifying and analyzing tax risks. Within this they developed models of possible taxpayer behavior in different situations and also the factors that influence certain behavior. Rapid response to the circumstances in which tax evasion is more likely is a key factor for success in reaching goals. Modern functioning of the tax authorities requires mutual cooperation with taxpayers, especially in terms of information, education and mutual understanding of the importance of the tax and the tax culture. Repressive approaches are nowadays used only for extremists. In Slovenia tax administration, named FURS, also follows this aim and were very active in tax area in recent years. In 2010 they launched a model of horizontal monitoring, which was earlier introduced in Netherlands, reflecting the exceptional importance of cooperation between all institutions and organizations working in this field.
Secondary keywords: Tax administration;tax management;tax risk management;tax compliance;performance measurements in tax administrations.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 55 str.
ID: 9133473