ANALIZA KORISTI UVEDBE HORIZONTALNEGA MONITORINGA V IZBRANIH DRŽAVAH

Ćajić, Tajda

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Title:	ANALIZA KORISTI UVEDBE HORIZONTALNEGA MONITORINGA V IZBRANIH DRŽAVAH
Authors:	ID Ćajić, Tajda (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UNI_Cajic_Tajda_2012.pdf (728,74 KB) MD5: 87C552C47225CF0D42EC6F44A080EBBA PID: 20.500.12556/dkum/fe2da4ab-1452-4674-abc1-d9e282f5edd5
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V tabeli 1 smo povzeli primerjavo projekta horizontalnega monitoringa med državami in ugotovili smo, da so si tako razlogi za vključitev v projekt kot cilji med seboj zelo podobni. Z uvedbo horizontalnega monitoringa bi se izboljšala davčna kultura, zmanjšale bi se davčne utaje in kvaliteta davčnih storitev bi se izboljšala. To lahko trdimo z razlogom, saj so na nizozemski davčni upravi zaznali pozitivni odziv na projekt, podjetja ga želijo nadaljevati, kar pokaže njihova raziskava, saj kar 94 % podjetij želi nadaljevati s projektom. Tako pozitivnega odziva si želimo tudi v slovenskem davčnem prostoru, manj davčnih utaj, večje medsebojno zaupanje in razumevanje. Horizontalni monitoring spreminja razmerje med davčno upravo in davčnim zavezancem, iz vertikalnega monitoringa, kjer davčna uprava predstavlja represivni organ, v horizontalni monitoring, kjer davčna uprava in davčni zavezanec sodelujeta transparentno, z medsebojnim zaupanjem in razumevanjem poslovnih odnosov. Veliko podjetnikov se želi okoristiti na račun države, ta pa se trudi da bi iz svoje davčne politike to izkoreninila. Iz tega razloga so uvedli projekt horizontalnega monitoringa, za katerega velja, da zakonske in podzakonske pravice in obveznosti ostanejo enake. Davčni zavezanec sprejme odgovornost, da obvešča davčno upravo o morebitnih tveganjih, posreduje svoje vodenje poslovanja, davčna uprava pa sprejme obvezo, da bo v čim krajšem možnem času reagirala na njegovo določeno situacijo.
Keywords:	horizontalni monitoring, pilotski projekt horizontalnega monitoringa v Sloveniji, horizontalni monitoring na Nizozemskem, horizontalni monitoring na Irskem, horizontalni monitoring v Južni Koreji, horizontalni monitoring v Avstraliji, horizontalni monitoring v Veliki Britaniji, davčni posrednik, Seulska deklaracija.
Place of publishing:	Maribor
Publisher:	[T. Ćajić]
Year of publishing:	2012
PID:	20.500.12556/DKUM-37815
UDC:	336.22
COBISS.SI-ID:	11268636
NUK URN:	URN:SI:UM:DK:C2EQQYCF
Publication date in DKUM:	13.12.2012
Views:	2655
Downloads:	158
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	BENEFIT ANALYSIS OF HORIZONTAL MONITORING IMPLEMENTATION IN SELECTED COUNTRIES
Abstract:	Table 1 summarizes the implementation of the horizontal monitoring across various countries. The main finding is that the reasons and the perceived goals of the restructuring are fairly consistent across the countries studied in this thesis. It has been observed that the implementation of the horizontal monitoring improves tax structure of a country along with the significant reduction in the tax evasion. This has been supported by the case of the Netherlands, where the tax administration noted positive effects of the new structure along with the fact that 94 % of the corresponding companies would prefer to continue with the implementation of project. Increased mutual trust, understanding and the reduction in tax evasion are valid motivational factors for any government and the Slovenian tax authorities will hope to achieve the same benefits as noted across the other countries included in this study. Horizontal monitoring has begun reshaping the relationship between the tax administration and the taxable entity. The vertical relationship, as a traditional structure, categorizes revenue and customs as a dominant party. Horizontal monitoring, on the other hand, is built on the mutual trust, transparency and the well-established business relationships between the business sector and the tax administration. Traditionally, entrepreneurs have been classified as opportunistic in relation to the payment of taxes. The aim of the government is to amend this perception and with that in mind, various countries have already established the process of horizontal monitoring. This is a structure where the laws and obligations remain the same as with the vertical structure, but the taxable person assumes the obligation to report the tax administration any potential business risks and submits business results promptly. Tax administration is obliged to resolve any critical issue in due course.
Keywords:	horizontal monitoring, pilot project of the horizontal monitoring in Slovenia, horizontal monitoring in the Netherlands, horizontal monitoring in Ireland, horizontal monitoring in South Korea, horizontal monitoring in Australia, horizontal monitoring in the United Kingdom, tax agent, Seoul treaty.

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