Mednarodna izmenjava informacij v davčnih zadevah

magistrsko delo

Nina Krivanik (Avtor), Dušan Jovanovič (Mentor)

Povzetek

Država z davčnimi utajami vsakoletno izgubi velik del denarja, ki naj bi bil posredno namenjen državljanom. Država z davkoplačevalskim denarjem skrbi za institucije, ki jih ljudje nujno potrebujemo za kakovostno življenje v skupnosti. Nekatere izmed teh institucij so šolstvo, zdravstvo, in še bi lahko naštevali. Če se davkoplačevalski denar posameznih bogatašev, politikov, trgovcev z mamili, medijskih osebnosti ter športnikov utaji, namesto da bi doprinesel k izboljšanju kakovosti bivanja vseh ljudi, nastane problem. Problem, s katerim se vedno pobližje srečuje svet. Kljub vedno večjim naporom za kakovosten in učinkovit boj proti davčnim utajam, na dan vedno znova prihajajo davčne afere, ki pretresajo javnost. Afere velikih razsežnosti, ki nam vedno znova dajo misliti o ljudeh, njihovi etiki, kulturi in miselnosti, ter o njihovih normah in vrednotah. Medsebojna pomoč držav in sledenje finančnim interesom bi naj doprineslo k zmanjševanju davčnih utaj. A vendar ni vse tako črno belo, saj nemalokrat naletimo na težave pri neskladjih davčnih politik ali pa pri nesodelovanju držav. V magistrskem delu smo pod drobnogled vzeli zanimivo tematiko mednarodne izmenjave informacij v davčnih zadevah. Najprej smo pregledali pravne podlage mednarodne izmenjave, opredelili povod za nastanek ter začetke izmenjave. Predstavili smo učinke mednarodne izmenjave, tako pozitivne kot negativne. Natančneje smo opisali proces izmenjave podatkov Finančne uprave Republike Slovenije, in strnili trende, ki se obetajo na Slovenskem in Evropskem področju. Kriza - tako gospodarska kot finančna, je s povečanjem proračunskega primanjkljaja vzbudila zanimanje držav, da začnejo iskati vpliv na davke. Vpliv na davčne goljufije ima globalizacija z vsemi pripadajočimi procesi. Zato je pomembno, da države odpravijo davčna neskladja in začnejo tesno sodelovati. Le tako bodo lahko premagale davčne utaje. Zastavljeno trditev, da vseh davčnih goljufij ni moč preprečiti s samodejno izmenjavo informacij v davčnih zadevah, smo potrdili, saj bodo utajevalci vedno našli nove poti in načine utajevanja davka, prav tako pa vse države nočejo sodelovati v tem procesu. V drugem delu naloge smo s pomočjo anketnega vprašalnika raziskovali kako na izpolnjevanje davčnih obveznosti vplivajo družbene norme, ali obstajajo statistično pomembne razlike med spoloma v povprečni vrednosti stopnje strinjanja glede namenov izpolnjevanja davčnih obveznosti in zaupanja v davčni sistem, ter ali Slovenci zaupajo v davčni sistem Republike Slovenije. Raziskovali smo tudi, ali bi davčni upravi prijavili gotovinske dohodke. Ugotovili smo, da na namen izpolnjevanje davčnih obveznosti vplivajo osebne, subjektivne ter deskriptivne norme. Kar z drugimi besedami pomeni, da na posameznikov namen izpolnjevanja davčnih obveznosti vplivajo lastni standardi oziroma lastna pričakovanja obnašanja oziroma pravilnega ravnanja v določeni situaciji, ki izhajajo iz ponotranjenih injunktivnih, subjektivnih in deskriptivnih norm. Vplivajo tudi pričakovanja naših najbližjih, ter standardi, ki se razvijejo iz opazovanja dejanskega obnašanje ostalih ljudi v določeni situaciji davčnega ravnanja. Z analiziranjem podatkov smo prišli do spoznanja, da med spoloma ne obstajajo statistično pomembne razlike glede namenov izpolnjevanja davčnih obveznosti in zaupanja v davčni sistem. Raziskali smo tudi, da Slovenci zaupajo v davčni sistem Republike Slovenije, saj menijo, da je pregleden in pravičen, manj pa se strinjajo s trditvijo da je naravnan tako, da ga razume tudi nestrokovna javnost. Ugotovili smo tudi, da več kot polovica anketiranih davčni upravi ne bi prijavila gotovinskega dohodka, sicer obdavčljivega.

Ključne besede

davki;davčna kultura;davčna utaja;davčna uprava;informacije;izmenjava informacij;trendi;zakonodaja;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[N. Krivanik]
UDK:	336.22(043.2)
COBISS:	12679452
Št. ogledov:	1556
Št. prenosov:	145
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	International exchange of information of tax purposes
Sekundarni povzetek:	Our country is annualy losing a large part of money that is indirectly intended for citizens. With taxpayers' money country takes care of instituions, that people desperately need for qualityt of life in the community. Some of this institutions are for education, health care and much more. If taxpayers' money, especially from rich people, politicians, drug frafficers, media personalities and athletes, is rather evaded than contribute to improving quality of life for community, we have a problem. A problem which is closely facing the world. Despite increasing efforts to high-quality and effective fight against tax evasion we are facing with scandals repeatedly. Affairs always give us a reason to think about people's ethics, culture, mentality of their norms and values. Mutual assistance between countries and tracking the financial interests should contribute to the reduction of tax evasion. Yet not everything is as black and white, because we often encounter difficulties in mismatched tax politics or ongoing failure to cooperate. In our dissertation we took a closer look in international exchange of information in tax matters. First, we examined the legal babsis of international exchange, identify the reason for the formation and the origins of the exchange. We presented the effects of international exchanges, both positive and negative. More specifically, we describe the process of exchange of information of the Financial Administration of Slovenija, and summarized the trends that are expected to Slovenian and European area. The crisis – both economic and financial, by increasing the budget deficit aroused the interest of countries to start looking at the impact of taxes. Impact on tax fraud has globalization with all the associated processes. It is therefore important that countries eliminate tax discrepancies and begin to work closely together. This is the only way they will be able to cope with tax evasion. In this work we determined what is the main reason for lack of cooperation in automatic exchange of information and found that tre reason in illegal business and tax evasion. For question whether fraud really cannot be avoided by the automatic exchange of information in tax matters, our answer is that tax evaders will always find new ways and methods to evade taxes. In second part of our dissertation we used a questionnaire to explore further how social norms effect's on tax liabilities, whether there are statistically significant differences between sexes in the average value of degree of agreement as to the purposes of tax compliance, and confidence and trust of taxpayers in Slovenian tax system. We investigated also whether the corespondents would report cash income to tax administration. We found out, that personal, subjective and descriptive norms effect tax compliance. With other words, people's own standards and expectations of behavior and proper conduct in a particular situation resulting from internalized injunctive, subjective and descriptive norms effect their tax compliance. We also found out that more than half of the respondents would not report cash income, otherwise taxable. With our analysis we found out, that between gender there are no statistically significant differences as to the purposes of tax compliance and confidence and trust in the tax system. We realize, that Slovenian citizens trust in the tax system of Slovenia, as they believe that it is transparent and fair, but less agree with the statement that is oriented in such way that public understands it.
Sekundarne ključne besede:	International exchange of information;tax;tax culture;tax evasion;tax administration.;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	III, 63 str., 10 str. pril.
ID:	9228372