Mednarodno sodelovanje davčnih organov pri izmenjavi informacij

magistrsko delo

Polona Klenovšek (Author), Bojan Škof (Mentor)

Abstract

Globalizacija je proces, v katerem se svet povezuje v celoto in vzpostavlja mednarodni trg, na katerem se preko državnih meja kapital in blago prelivata prosto. Davčne utaje in izogibanje davkom ovirajo državo pri pobiranju davkov in izvajanju politike. Boj proti davčnim utajam zahteva celostno postopanje na ravni posameznika, na nacionalni ravni, ravni Evropske Unije in globalni ravni. Nacionalni organi so primorani k sodelovanju in izmenjavi informacij, saj davčne goljufije in neizpolnjevanje davčnih obveznosti predstavljajo resen problem v slovenskem finančnem in gospodarskem okolju. Ugotovila sem, da so izmenjani podatki za posamezno državo koristni le, če ta sodeluje z drugimi državami, seveda na veljavni pravni podlagi. Slovenska ureditev je ustrezna in sledi avtomatični izmenjavi informacij kot novemu globalnemu standardu. Verjamem, da bo Slovenija tudi vnaprej v koraku s časom in se bo hitro odzivala na morebitne spremembe.

Keywords

globalizacija;avtomatična izmenjava informacij;enoten standard poročanja;OECD model;davčne oaze;FURS;sodelovanje;davki;magistrska dela;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[P. Klenovšek]
UDC:	336.22(043.3)
COBISS:	5429035
Views:	764
Downloads:	107
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax enforcement and administrative cooperation between tax authorities
Secondary abstract:	Globalization is a process, where the world is becoming connected as a whole and is establishing an international market, in which capital and goods flow freely across national borders. Avoidance of taxes and tax evasions are impeding the country in collecting taxes and implementing its politics. The fight against avoidances of taxes requires a unified approach at the individual level, national level, European Union level and global level. National bodies are obliged to cooperate and exchange information, since tax fraud and evasion of tax obligations represent a serious problem in the Slovenian financial and economic environment. I have established that the exchanged data is only beneficial to an individual country, if it is cooperating with other countries on a legally valid basis. The Slovenian regulation is suitable and follows the automatic exchange of information as a new global standard. It is my belief that in the future, Slovenia will remain up-to-date and will be quick to react to any possible changes.
Secondary keywords:	globalization;automatic exchange of information;unified reporting standard;OECD model;tax havens;FURS;cooperation;taxes;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	82 str.
ID:	9609444