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Title:VPLIV ELEKTRONSKO PODPRTEGA SISTEMA INŠPICIRANJA Z UPORABO PROGRAMSKEGA PAKETA ACL NA UČINKOVITOST DAVČNEGA INŠPEKCIJSKEGA NADZORA
Authors:ID Kostanjevec, Marjana (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Kostanjevec_Marjana_2012.pdf (1,10 MB)
MD5: 17C11E95204D5887467EA11D45116650
PID: 20.500.12556/dkum/ea2fe6e6-0579-47ee-aa67-407e97df1b75
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Vsaka sodobno urejena država ima dobro urejeno tudi davčno področje. Davki se zbirajo zaradi zagotavljanja javnih dobrin, ki jih koristimo vsi, pri čemer je zelo pomembno učinkovito pobiranje davkov. Eno izmed pomembnejših področij delovanja davčnih uprav je davčni inšpekcijski nadzor. Učinkovitost davčnega inšpekcijskega nadzora se kaže preko višine ugotovljenih davkov, ki niso bili plačani in sposobnosti davčne inšpekcije, da to ugotovi. Velik vpliv na učinkovitost davčnega inšpekcijskega nadzora ima uporabljena metoda, s katero se le-ta izvede. V sedanjem sodobnem elektronsko podprtem delovanju poslovnih subjektov se davčne uprave pri izvajanju svojih postopkov poslužujejo sodobnih metod. Mednje zagotovo spada uporaba programskega paketa ACL v postopkih davčnega inšpekcijskega nadzora. Pri tem je davčnim upravam v veliko pomoč izmenjava izkušenj med državami v okviru programa Fiscalis, ki ga izvaja Evropska komisija, ter delovna srečanja predstavnikov držav članic mednarodne organizacije IOTA. Prav tako je zelo pomembno razvijanje tehnik na osnovi lastnih izkušenj in prenos znanja med zaposlenimi. Za doseganje učinkovitega davčnega inšpekcijskega nadzora je potrebno zagotoviti pogoje, kot so ustrezen obseg in strokovnost zaposlenih, ustrezna tehnika in tehnologija ter ustrezna organizacija davčne inšpekcije. Da bo učinkovitost davčne inšpekcije v Sloveniji primerljiva z učinkovitostjo davčnih inšpekcij v razvitejših evropskih državah, bo slovenska davčna uprava v prihodnosti morala izvesti še kar nekaj korenitih sprememb.
Keywords:davčni inšpekcijski nadzor, davki, davčni postopek, zavezanec za davek, davčna inšpekcija, sodobne metode inšpiciranja, programski paket ACL
Place of publishing:Maribor
Publisher:[M. Kostanjevec]
Year of publishing:2012
PID:20.500.12556/DKUM-38887 New window
UDC:338.246:336.22(043.2)
COBISS.SI-ID:4408107 New window
NUK URN:URN:SI:UM:DK:IFPZJYSN
Publication date in DKUM:17.12.2012
Views:2017
Downloads:444
Metadata:XML DC-XML DC-RDF
Categories:PF
:
KOSTANJEVEC, Marjana, 2012, VPLIV ELEKTRONSKO PODPRTEGA SISTEMA INŠPICIRANJA Z UPORABO PROGRAMSKEGA PAKETA ACL NA UČINKOVITOST DAVČNEGA INŠPEKCIJSKEGA NADZORA [online]. Master’s thesis. Maribor : M. Kostanjevec. [Accessed 4 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=38887
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Secondary language

Language:English
Title:Impact computer - assisted inspection using the ACL software on the efficiency of tax inspection
Abstract:Every country with modern organisational procedures has a well-regulated tax area. Taxes are collected to ensure public goods that are used by all citizens; therefore, efficient tax collection is of great importance. One of the most important fields of tax administration is tax inspection control. The efficiency of tax inspection control is indicated by the amount of unpaid taxes determined and the ability of tax inspection authorities to discover this. The method applied for this purpose has a great impact on the efficiency of tax inspection control. In the current electronically-supported operation of business entities, tax administrations apply modern methods for the implementation of their procedures. These include the application of the ACL software package in tax inspection control procedures. In this regard, tax administrations can benefit greatly from the exchange of experience between the countries within the Fiscalis Programme, implemented by the European Commission, and work meetings by the representatives of the IOTA member states. Furthermore, the development of techniques on the basis of own experience and the transfer of knowledge between employees is also extremely important. In order to provide efficient tax inspection control, it is necessary to ensure conditions such as the appropriate number and professional competence of employees, appropriate and state of the art technology and the appropriate organisation of tax inspection. To ensure comparable efficiency of tax inspection in Slovenia with tax inspection procedures in developed European countries, the Slovenian Tax Administration will have to implement several more fundamental changes in the future.
Keywords:Tax inspection control, taxes, tax procedure, taxable person, tax inspection, modern methods of tax inspection, ACL software package.


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