Nezakonite evazije na področju DDV

diplomsko delo

Dorian Planinšec (Author), Bojan Škof (Mentor)

Abstract

Davčna evazija je resen problem vseh svetovnih davčnih sistemov. Slovenski davčni sistem je zgrajen na treh pomembnih vrstah davkov: neposredni davki od dohodkov, neposredni davki na premoženje, posredni davki. Davčna evazija je nezakonita izognitev davka, v primeru ko subjekt ne vloži davčne napovedi ali kadar navede neresnične podatke. Diplomsko delo obravnava davčne utaje davka na dodano vrednost v Sloveniji, dejavnike in vzroke, ki vplivajo na davčno utajevanje, ter posledice utaj. Davek na dodano vrednost (DDV) je temeljni davek na potrošnjo (posredni davek) in je vključen v ceno blaga in storitev. Poznamo več načinov utaj davka na dodano vrednost. Največjo pozornost v diplomskem delu namenjam davčnemu vrtiljaku, ki je posledica vključitve Slovenije v Evropsko unijo. Gre za sistemsko in organizirano davčno utajo davka na dodano vrednost, ki jo omogoča tako imenovani neplačujoči gospodarski subjekt. To je družba, ki je ustanovljena le za krajši čas z izključnim namenom pridobiti koristi iz obračunanega davka na dodano vrednost, ki ga državi nikoli ne plača. Poleg neplačujočega gospodarskega subjekta v vrtiljaku sodelujejo še vmesnik, posrednik in dobavitelj, ki je osnova vrtiljaka in vedno deluje v drugi državi članici Evropske unije. Opisani so tudi dejanski poskusi davčnih utaj v slovenskih podjetjih. S tem skušam prikazati dejansko sliko utaj davka na dodano vrednost pri nas in iznajdljivost slovenskih utajevalcev. Zaradi davčnih utaj država pobere manj davka na dodano vrednost, kot bi ga lahko, kar vodi v zmanjšanje proračunskih sredstev in s tem povezan nastanek davčnega dolga. Ključne besede: davek na dodano vrednost (DDV), davčna utaja, davčni vrtiljak, neplačujoči gospodarski subjekt.

Keywords

davčno pravo;davčna evazija;davčna utaja;evazija na področju DDV;davek na dodano vrednost;davčna utaja davka na dodano vrednost;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[D. Planinšec]
UDC:	336.22(043.2)
COBISS:	5412907
Views:	1645
Downloads:	204
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Illegal evasion of VAT
Secondary abstract:	Tax evasion has become a serious problem in modern tax systems. The Slovene tax system consists of three main categories of taxes: direct taxes on income, direct taxes on property and indirect taxes. The term itself donates the illegal avoidance of tax payments by not filing in the tax return or by quoting false data. The main subject of the diploma work handles about tax evasions of value added tax (VAT) in Slovenia. Value added tax (VAT) is a general consumption tax (indirect tax) on a net basis included in the price consumers pay for goods and services. It shows factors or causes which affect the tax evasions and consequences of evasions. We know many manners of tax evasions on VAT. Largest attention in diploma work is devoted to carousel fraud, which is consequence of inclusion of Slovenia to European Union. This kind of frauds is a systematic and organized VAT evasion, possible because of so called missing trader. That is company, founded only for a short period of time with the only purpose of benefit from VAT, which the company never pays to the government. Alongside missing trader in carousel fraud cooperate also buffer, broker and conduit company. Conduit company is the base of carousel fraud and operate in other member state of the European union. We also presented some examples of the actual attempts of tax evasions in some Slovenian companies. By this we tried to present the actual state of tax evasion in Slovenia and also the inventiveness of our evasions. Because of tax evasions government collects less VAT. This leads to reduction of budgetary means and creation of tax deficit.
Secondary keywords:	value added tax (VAT);tax evasion;carousel fraud;missing trader;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	69 f.
ID:	9171747