diplomsko delo
Maruša Golob (Author), Bojan Škof (Mentor)

Abstract

Plačevanje davkov nikoli ni bilo najbolj priljubljeno, prej nasprotno. Državljani so od nekdaj iskali načine, kako se davkom izogniti, kako plačevati manj dajatev ali jih celo utajiti. Dandanes je vse omenjeno velik problem marsikatere države, med drugim tudi Slovenije, saj se izogibanje plačilu davkov, davčne utaje, neplačevanje davkov, siva ekonomija in podobno odražajo tudi v javnofinančnem primanjkljaju. Posledice le-tega čutimo vsi državljani, na eni strani s slabšimi javnimi storitvami, na drugi strani z zviševanjem davkov, ki tako udarijo po žepu spet tiste, ki načeloma redno izpolnjujejo svoje davčne obveznosti. Glede na to, da Slovenija ni imuna na davčne utaje, sem se s pisanjem te diplomske naloge posvetila predvsem načinom preprečevanja davčnih utaj v Sloveniji. Pri tem sem ugotovila, da imamo kar nekaj mehanizmov, s katerimi predvsem Finančna uprava Republike Slovenije poskuša preprečiti in zajeziti davčno utajevanje, zmanjšati sivo ekonomijo in vzpostaviti medsebojno dobro ter vzajemno sodelovanje z zavezanci. Finančna uprava Republike Slovenije se zelo trudi priti bližje zavezancem, da bi spoznali, da plačevanje davkov ni namenjeno bogatenju države, temveč da davke plačujemo zase, da bomo lahko uporabljali kakovostnejše javne storitve. Zato bi morali spremeniti način razmišljanja in dvigniti davčno kulturo na višjo raven, ob tem pa bi nam plačevanje davkov postalo državljanska vrednota.

Keywords

finančna uprava;davčne utaje;preprečevanje davčnih utaj;siva ekonomija;davčne blagajne;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Golob]
UDC: 336.22(043.2)
COBISS: 5116203 Link will open in a new window
Views: 1245
Downloads: 164
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Other data

Secondary language: English
Secondary title: Ways of preventing tax evasion in the Republic of Slovenia
Secondary abstract: Paying taxes has never been popular, more the opposite. Citizens have always been searching for ways how to avoid taxes, how to pay less taxes or even how to evade them. All of the mentioned above is nowadays a major concern of many countries, including Slovenia, as tax avoidance, tax evasion, shadow economy and similar problems are also reflected in the government deficit. All of the citizens are affected by the consequences: on one hand by deteriorating public services, on the other hand by raising taxes and thereby harming again those who regularly meet their tax obligations. Given that Slovenia is not immune to tax evasion, this thesis focuses on ways of preventing tax evasion in Slovenia. During the research work the author discovered that the Financial Administration of the Republic of Slovenia in particular has developed and is using many mechanisms to prevent and mitigate tax evasion, to reduce shadow economy and to establish a strong mutual cooperation with the taxpayers. The Financial Administration of the Republic of Slovenia is working hard for the taxpayers to recognize that paying taxes is not meant for the enrichment of the state, but merely for better and more qualitative public services. Therefore, we should change our mindsets and raise tax culture to a higher level, while paying taxes should become a civic value.
Secondary keywords: financial administration;tax evasion;preventing tax evasion;shadow economy;fiscal cash registers;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 81 f.
ID: 9148398