UKREPI PREPREČEVANJA DAVČNIH UTAJ PRI POSREDNIH DAVKIH

Damevska, Maja

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Title:	UKREPI PREPREČEVANJA DAVČNIH UTAJ PRI POSREDNIH DAVKIH
Authors:	ID Damevska, Maja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UNI_Damevska_Maja_2011.pdf (1,02 MB) MD5: 2B606EB5DBB41743CF4EA0CF561B8E36 PID: 20.500.12556/dkum/b6b57bac-8659-4eb0-967a-5da2839b7521
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	PF - Faculty of Law
Abstract:	Davki predstavljajo temelj suverenosti vsake države, saj so glavni vir javnih financ, ker z njimi država pokriva javne potrebe oziroma vse tiste potrebe, ki ustrezajo interesom države. Vsaka država vodi svojo davčno politiko, ki pa zadeva slehernega državljana, ki mora izpolnjevati svoje davčne obveznosti. Pri tem pa pomeni davčnemu zavezancu izpolnitev davčne obveznosti breme, za katero ne prejme protidajatve, zato se nekateri izmed njih le tem želijo izogniti. Zato posledično pride do davčne utaje, ki povzroča tako socialno kot gospodarsko škodo, saj vodi do izpada prejemkov v proračunu in je tako v protislovju s cilji obdavčenja, kar pa pomeni da se morajo izdatki pokriti z drugimi prejemki, najetjem posojil ali z varčevanjem. Davčna uprava v boju zoper davčne utaje izvaja: nadzorne, preventivne ,represivni, organizacijske, zakonodajne in ukrepe za izboljšanje plačevanja davčnih obveznosti. Za preprečevanje davčnih utaj je potrebno sodelovanje tako davčnih in carinskih organov, finančnih institucij, policije, pravosodja in varstva konkurence. Zelo pomembno je sodelovanje z mednarodnimi organizacijami, ki se borijo proti goljufijam in organiziranemu kriminalu.
Keywords:	DAVEK DAVČNA UTAJA POSREDNI DAVKI UKREPI PREPREČEVANJA DAVČNIH UTAJ
Place of publishing:	Maribor
Publisher:	[M. Damevska]
Year of publishing:	2011
PID:	20.500.12556/DKUM-18080
UDC:	34(043.2)
COBISS.SI-ID:	4208427
NUK URN:	URN:SI:UM:DK:GBDUTQX4
Publication date in DKUM:	18.04.2011
Views:	2022
Downloads:	289
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	MEASURES TO PREVENT TAX EVASION IN DIRECT TAXES
Abstract:	Taxes represent the foundation of sovereignty of each individual country for they are the main source of public finances government uses to cover public needs along with the ones that comply with the interests of the country. Each country pursues its own fiscal policy that concerns citizens, who have to fulfill their tax obligations that represent a burden to all persons liable for tax. Moreover, no consideration is given to persons liable for tax and as a result some want to avoid them. This consequently leads to the tax evasion that causes social as well as economic damage for it results in the loss of budgetary revenues and it is therefore in contradiction with the objectives of taxation. As a consequence, the expenditures must be offset by other revenues, borrowing or saving. In its fight against the tax evasion the Tax Administration of the Republic of Slovenia implements: control, preventive, repressive, organizational and legislative measures as well as measures to improve payments of tax obligations. The cooperation of the tax and customs authorities, financial institutions, the police, justice administration and competition protection is required to prevent the tax evasions. The cooperation with the international organizations fighting against frauds and organized crime is also particularly important.
Keywords:	TAX TAX EVASION INDIRECT TAXES MEASURES TO PREVENT TAX EVASIONS

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