magistrska naloga
Darija Šinkovec (Avtor), Majda Kokotec-Novak (Mentor)

Povzetek

Davčne uprave z namenom povečanja učinkovitosti razvijajo inovativne pristope in uvajajo nove modele, s katerimi želijo izboljšati prostovoljno izpolnjevanje davčnih obveznosti ter preprečevati utajevanje in izogibanje. Po priporočilih mednarodnih institucij so mnoge davčne uprave uvedle model upravljanja tveganj, ki temelji na dobrem poznavanju zavezancev (obnašanju in tveganjih) ter na upoštevanju razpoložljivih resursov. Ena izmed novosti je tudi horizontalni monitoring, ki ga je v letu 2010 po nizozemskem zgledu vpeljala tudi Davčna uprava Republike Slovenije. Na odločitev za uvedbo pilotnega projekta so pomembno vplivale študije, raziskave in smernice različnih mednarodnih organizacij, ki so omenjene v magistrski nalogi. Nizozemski model horizontalnega monitoringa temelji na treh ključnih vrednotah: medsebojnem zaupanju, razumevanju in transparentnosti. Zasnovan je na sklenjenem sporazumu med davčno upravo in zavezancem, ki med drugim predpostavlja tudi vzpostavljen sistem notranjih kontrol. Še zlasti je primeren za velike davčne zavezance, ki želijo plačevati davčne obveznosti v pravilni višini in niso nagnjeni k utajevanju. Veliki davčni zavezanci so pomembni tudi z vidika višine vplačanih dajatev v javni finančni proračun. Pilotni projekt v Sloveniji je zasnovan na treh projektnih skupinah: za finančne in zavarovalne družbe, za farmacevtske družbe ter velike gospodarske družbe iz drugih dejavnosti. Aktivnosti po podpisu dogovorov o sodelovanju se izvajajo v naslednjih korakih: priprava profila zavezanca za davek, izvedba uvodnega delovnega sestanka, analiza sistema notranjih davčnih kontrol s priporočili ter nadaljnje spremljanje zavezanca (monitoring). Vzporedno s potekom opisanih korakov se zavezancem zagotavlja tudi vnaprejšnja davčna gotovost. Zavezanci za davek morajo tudi za to obliko nadzora, ki v obstoječi davčni zakonodaji še ni posebej opredeljena, zagotavljati podatke in informacije, ki dokazujejo, da so bile davčne obveznosti pravilno in pravočasno plačane ter da so zavezanci vzpostavili notranje davčne kontrole. Prav tako pa določene informacije zagotavljajo tudi davčni organi zavezancem. Magistrska naloga te podatke in informacije podrobneje obravnava in izpostavlja določene posebnosti pri posameznih dejavnostih in pri posameznih vrstah davkov, ki jih plačujejo veliki davčni zavezanci. Magistrska naloga prikazuje tudi rezultate ankete, opravljene z vodstvi velikih gospodarskih družb v Sloveniji glede njihovega interesa za vključitev v tovrstno obliko sodelovanja z davčno upravo. Čeprav je horizontalni monitoring še relativno nova oblika obravnavanja davčnih zavezancev, se v nekaterih državah že uspešno uveljavlja, saj prispeva k izboljšanju sodelovanja med davčnimi zavezanci in davčno upravo, s tem pa k učinkovitejšemu nadzoru ter povečanju prostovoljnega izpolnjevanje davčnih obveznosti.

Ključne besede

davčno pravo;davčna politika;davčne obveznosti;računovodstvo;davčni nadzor;magistrska dela;

Podatki

Jezik: Slovenski jezik
Leto izida:
Izvor: [Maribor
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: D. Šinkovec]
UDK: 336.225.62(043.2)
COBISS: 4511019 Povezava se bo odprla v novem oknu
Št. ogledov: 2637
Št. prenosov: 260
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: DATA AND INFORMATION FOR PROVIDING TAX COMPLIANCE AND ESTABLISHING TAX CONTROL FRAMEWORK IN HORIZONTAL MONITORING
Sekundarni povzetek: Tax administrations seek to increase voluntary tax compliance and to prevent tax evasion and avoidance through implementing and developing innovative approaches and new models with the purpose to be more effective. Following the recommendations of international institutions many revenue agencies have implemented the compliance risk-management model, based on a thorough understanding of taxpayers (risks and behaviour) and the available resources. One of the novelties is also a horizontal monitoring pilot project, introduced by the Slovenian Tax Administration (DURS) in 2010. Important factor in deciding to initiate the project was the finding of the studies, research and guidelines from various international organizations, mentioned in this thesis. Following the experiences of the Netherlands Tax and Customs Administration horizontal monitoring is based on three key values: mutual trust, understanding and transparency. It is conceived on cooperation agreement between tax administration and the taxpayer also including the assumption of setting up internal controls. Horizontal monitoring is particularly suitable for large taxpayers who want to pay tax obligations in the correct amount and have no tendency for tax evasions. Large taxpayers are also important from the point of view of the public revenue. The pilot project is based on three project groups, which have been established for financial and insurance companies, large pharmaceutical companies and large companies from other industries. Signing of the agreement is followed by activities, which include: preparation of taxpayers’ profiles, realisation of the introductory working meeting, analysis of the system of internal tax controls with recommendations for improvement and further monitoring of the taxpayer. Taxpayers are provided also with tax certainty in advance. For this form of supervision, which is not specifically defined in tax law, taxpayers should provide information and data indicating that their tax liabilities have been timely paid and that they have established their tax control framework. Certain information must also be provided from the tax authorities to taxpayers. This master`s thesis considers data and information exposed to certain issues specific to individual industries and individual types of taxes paid by large taxpayers. The master's thesis presents also the results of a survey conducted by the management of large companies in Slovenia regarding their interest to engage in this form of cooperation with tax authorities. Although Horizontal Monitoring is a relatively new form of taxpayer treatment, it has already been proved to be successful with a number of countries as it leads to improved co-operation between taxpayers and the tax administration and thus ensures better supervision and increased voluntary tax compliance.
Sekundarne ključne besede: Tax Administration;Horizontal Monitoring;Voluntary Tax Compliance;Tax Control Framework;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 149 f.
Ključne besede (UDK): social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID: 1027240