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Title:Vloga davčnega računovodstva v postopku davčnega inšpekcijskega nadzora davka od dohodkov pravnih oseb v gospodarskih družbah
Authors:ID Grušovnik, Cvetka (Author)
ID Kokotec Novak, Majda (Mentor) More about this mentor... New window
ID Odar, Marjan (Comentor)
Files:.pdf MAG_Grusovnik_Cvetka_2010.pdf (2,69 MB)
MD5: 2524AD74C28E914EE3EA9180975F5C18
PID: 20.500.12556/dkum/4a2bd189-2b22-4af9-84bc-b90d327f3d95
 
Language:Slovenian
Work type:Master's thesis
Organization:PF - Faculty of Law
Abstract:Računovodstvo se ukvarja z vrednostnim spremljanjem in proučevanjem pojavov, ki so povezani s poslovanjem podjetja. Rezultat te dejavnosti so računovodske informacije, ki jih zahtevajo različni notranji in zunanji uporabniki računovodskih informacij. Podjetja poročajo o poslovnih rezultatih zunanjim uporabnikom na podlagi računovodskih pravil, le državi, kot enemu izmed zunanjih uporabnikov računovodskih informacij, pa na podlagi davčnih pravil. Podjetja želijo državi prikazati čim slabšo uspešnost, da bi si zmanjšala davčno breme, drugim uporabnikom računovodskih informacij pa običajno želijo predstaviti čim ugodnejši rezultat. Da bi država preprečila zavajajoče prikazovanje slabše uspešnosti, je za davčno poročanje določila davčna pravila, na podlagi katerih podjetja poročajo o rezultatih poslovanja davčnemu organu. S tem je mišljeno poročanje v obračunu davka od dohodkov pravnih oseb ali davčni bilanci. V podjetjih se s poročanjem za davčne namene ukvarja posebno področje računovodstva, ki ga imenujemo davčno računovodstvo. Davčno računovodstvo je opredeljeno kot tisti vidik obravnave računovodskih informacij, ki so pomembni z vidika odločanja o davkih in oblikovanja davčne bilance. Davčna pravila, ki določajo način poročanja za davčne namene, so čedalje bolj zapletena in obsežna, zato se tudi obseg in zahtevnost nalog davčnega računovodstva povečuje. V magistrski nalogi so predstavljena določila zakona o davku od dohodkov pravnih oseb, ki v Sloveniji določa obdavčitev dobička pravnih oseb. Predstavljena so tista določila, ki razlikujejo računovodski dobiček od obdavčljivega dobička, kar ima za posledico izkazovanje odloženih davkov. V povezavi s tem je predstavljena vloga davčnega računovodstva, ki zagotovi pravilno, popolno in pravočasno sestavo davčnega obračuna davka od dohodkov pravnih oseb ter tudi zagotovitev vseh dodatnih evidenc in podatkov, ki jih zahtevajo davčni predpisi. Država spoštovanje in izvajanje predpisanih davčnih pravil nadzoruje z davčnim inšpekcijskim nadzorom. V magistrski nalogi je tudi predstavljen postopek davčnega inšpekcijskega nadzora davka od dohodkov pravnih oseb in ukrepi davčne inšpekcije v primeru, če davčni obračun davka od dohodkov pravnih oseb ni pravilno in popolno sestavljen. Vzroki za nepravilnosti so lahko v neustreznem delovanju ali organiziranosti davčnega računovodstva v podjetju ali drugi motivi, ki imajo namen zmanjšati davčno breme podjetja.
Keywords:računovodsko poročanje, davčno računovodstvo, davčna politika podjetja, davek od dohodkov pravnih oseb, odloženi davki, davčni inšpekcijski nadzor, davčna utaja
Place of publishing:Maribor
Publisher:[C. Grušovnik]
Year of publishing:2010
PID:20.500.12556/DKUM-13759 New window
UDC:34(043.2)
COBISS.SI-ID:4079403 New window
NUK URN:URN:SI:UM:DK:E4SV2DI2
Publication date in DKUM:06.05.2010
Views:4670
Downloads:663
Metadata:XML DC-XML DC-RDF
Categories:PF
:
GRUŠOVNIK, Cvetka, 2010, Vloga davčnega računovodstva v postopku davčnega inšpekcijskega nadzora davka od dohodkov pravnih oseb v gospodarskih družbah [online]. Master’s thesis. Maribor : C. Grušovnik. [Accessed 1 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=13759
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Secondary language

Language:English
Title:THE ROLE OF TAX ACCOUNTING IN THE TAX AUDIT OF THE CORPORATE INCOME TAX IN COMPANIES
Abstract:Accountancy deals with valuable controlling and investigating of the phenomena, connected with the operation of the enterprise. The result of this activity is accounting information, demanded by different internal and external users of accounting information. Enterprises are giving report about the business results to external users on the basis of accounting rules; however, they are giving report to the state as one of the external users of accounting information, only on the basis of tax rules. Enterprises are trying to represent even worse efficiency to the state in order to decrease tax burden but they are usually trying to represent much better results to other users of accounting information. In order to prevent to illustrate worse efficiency in the misguided way, the state has laid down tax rules for a tax report, on the basis of which enterprises are giving report about the results of their operation to the tax authority. What is meant by this is giving report income tax return or tax balance. There is a special accounting section, called tax accounting and its main task is to report for tax purposes. Tax accounting is defined as those aspects of dealing with accounting information, which are important from the viewpoint of making decision on taxes and forming a tax return. Tax rules, which define the way of reporting about tax purposes, are becoming more and more complicated and widely extended, therefore, also the volume and demand of tax accounting tasks are increasing. In this M.A. project are represented provisions of Corporate Income Tax Act that define the profit taxation of enterprises. Represented are those provisions, which distinguish between the accounting profit and taxable profit, which consequence is demonstration of deferred taxes. In connection with this is represented the role of tax accounting, that guarantees regular, complete and punctual composition of Corporate Income Tax balance, as well as all additional evidences and data, required by tax rules. Respecting and executing the prescribed tax rules is being controlled by tax auditors. In this M.A. project is also represented the procedure of tax auditing of Corporate Income Tax and measures, if tax balance is not composed in a regular and complete way. The reason for such irregularities can be found in unsuitable functioning or organizing of tax accounting in the enterprise or in some other motives, the purpose of which is to decrease tax burden of the enterprise.
Keywords:Financial reporting, tax accounting, enterprise tax policy, corporate income tax, deferred taxes, tax audit, tax fraud


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