diplomski projekt
Michele Kovač (Author), Peter Podgorelec (Mentor)

Abstract

V diplomski nalogi bom predstavil povezavo med davki, davčno utajo in davčnim optimiranjem? Izogibanje (izmikanje) plačilu davka oz. zakonita davčna evazija je izraz, s katerim se označujejo dopustna ravnanja davčnih zavezancev, namenjena zmanjševanju njihove davčne obveznosti, s katerimi se dejansko ne kršijo zakonske določbe, so pa ta dejanja po svoji naravi v nasprotju z duhom ali namenom zakona in zato nesprejemljiva in vedno tudi nelegitimna. Nezakonita davčna evazija pomeni namerno, nedopustno in nezakonito davčno utajo, kjer davčna obveznost ni plačana oziroma sploh ni ugotovljena, zato ker davčni zavezanec ni upošteval in spoštoval določbe davčnega prava.

Keywords

davki;davčna utaja;optimizacija;davek na dodano vrednost;DDV;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: M. Kovač
UDC: 336.228.34
COBISS: 12583708 Link will open in a new window
Views: 1342
Downloads: 233
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Other data

Secondary language: English
Secondary title: Tax evasion, tax optimisation on case of tax on added value
Secondary abstract: I will introduce connection between taxes, tax evasion and tax optimisation? Avoidance to payment of tax or legitimate tax evasion is expression, that admissible treatments of taxpayers, these actions are intended for reducing of their tax obligation and they do not break the law, but these are intentions out of its nature always also illegal. Illegal tax evasion means intentional, intolerable and illegal tax evasion, where tax obligation isn't paid off and/or it at all isn't found out, therefore because a taxpayer didn't consider and respected provisions of tax law.
Secondary keywords: taxes;Tax evasion;tax optimisation;tax on added value;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 37 f.
ID: 9137422