Oblikovanje modela obvladovanja davčnega dolga na ravni države na podlagi primerjave z Avstrijo

magistrsko delo

Andrej Trnovšek (Author), Aleš Kobal (Mentor)

Abstract

Raziskovalno delo obravnava obvladovanja davčnega dolga v Republiki Sloveniji in v nadaljevanju, na podlagi analize gibanja davčnega dolga in primerjalne analize na tem področju z Republiko Avstrijo, podaja ukrepe kot osnovo za oblikovanje modela, ki bi omogočil optimalnejše obvladovanje davčnega dolga v Republiki Sloveniji. Obvladovanje davčnega dolga je analizirano z dveh vidikov, in sicer z vidika izterjave davčnega dolga ter vidika preprečevanja nastanka davčnega dolga. Izterjava davčnega dolga poteka na podlagi zakonskih institutov izterjave, medtem ko je preprečevanje nastanka davčnega dolga odvisno od drugih dejavnikov. Med navedenimi so v prvi vrsti aktivnosti finančne uprave, ki vplivajo na vedenje davčnih zavezancev in način sodelovanja finančne uprave z davčnimi zavezanci. Nov model obvladovanja davčnega dolga je oblikovan na način, da so predlagane zakonodajne spremembe, ki bi omogočale učinkovitejšo izterjavo davčnega dolga, kakor tudi aktivnostih, ki bi jih morala v svoj delokrog vključiti Finančna uprava Republike Slovenije.

Keywords

davčno pravo;davčni dolg;obvladovanje davčnega dolga;davčna izterjava;prostovoljno izpolnjevanje davčnih obveznosti;davčna morala;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[A. Trnovšek]
UDC:	336.222(043.2)
COBISS:	5181739
Views:	883
Downloads:	94
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Forming of a state level tax debt managment model based on the comparision with Austria
Secondary abstract:	Research work deals with tax debt management in Slovenia and later on, on the basis of analysis of changes in tax debt and benchmarking this field with the Republic of Austria, proposing new measures as a basis for devising a model that would allow optimal management of tax debt in Slovenia. Tax debt management is analysed from two aspects. Firstly in terms of tax debt collection, and secondly of preventing the occurrence of the tax debt. Collection of tax debt is a field defined by law, whereas its occurrence depends on other circumstances namely of tax administration activities, which influence tax payers behaviour and communication between the latter. Proposed model of tax debt management is modelled on legislature changes improving tax debt recovery and activities, that should be included functioning of Slovenian Tax Administration.
Secondary keywords:	tax law;tax debt;tax debt management;tax collection;voluntary tax compliance;tax moral;master thesis;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	VI, 111 str.
ID:	9141844