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Title:PODATKI IN INFORMACIJE ZA IZPOLNJEVANJE DAVČNIH OBVEZNOSTI TER VZPOSTAVITEV NOTRANJIH DAVČNIH KONTROL V HORIZONTALNEM MONITORINGU
Authors:ID Šinkovec, Darija (Author)
ID Kokotec Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf MAG_Sinkovec_Darija_2013.pdf (1,67 MB)
MD5: 84934ABDDEA87F52D53B28B0A84E81BA
PID: 20.500.12556/dkum/8185d180-8ea2-4481-bf19-51bcd848f982
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Davčne uprave z namenom povečanja učinkovitosti razvijajo inovativne pristope in uvajajo nove modele, s katerimi želijo izboljšati prostovoljno izpolnjevanje davčnih obveznosti ter preprečevati utajevanje in izogibanje. Po priporočilih mednarodnih institucij so mnoge davčne uprave uvedle model upravljanja tveganj, ki temelji na dobrem poznavanju zavezancev (obnašanju in tveganjih) ter na upoštevanju razpoložljivih resursov. Ena izmed novosti je tudi horizontalni monitoring, ki ga je v letu 2010 po nizozemskem zgledu vpeljala tudi Davčna uprava Republike Slovenije. Na odločitev za uvedbo pilotnega projekta so pomembno vplivale študije, raziskave in smernice različnih mednarodnih organizacij, ki so omenjene v magistrski nalogi. Nizozemski model horizontalnega monitoringa temelji na treh ključnih vrednotah: medsebojnem zaupanju, razumevanju in transparentnosti. Zasnovan je na sklenjenem sporazumu med davčno upravo in zavezancem, ki med drugim predpostavlja tudi vzpostavljen sistem notranjih kontrol. Še zlasti je primeren za velike davčne zavezance, ki želijo plačevati davčne obveznosti v pravilni višini in niso nagnjeni k utajevanju. Veliki davčni zavezanci so pomembni tudi z vidika višine vplačanih dajatev v javni finančni proračun. Pilotni projekt v Sloveniji je zasnovan na treh projektnih skupinah: za finančne in zavarovalne družbe, za farmacevtske družbe ter velike gospodarske družbe iz drugih dejavnosti. Aktivnosti po podpisu dogovorov o sodelovanju se izvajajo v naslednjih korakih: priprava profila zavezanca za davek, izvedba uvodnega delovnega sestanka, analiza sistema notranjih davčnih kontrol s priporočili ter nadaljnje spremljanje zavezanca (monitoring). Vzporedno s potekom opisanih korakov se zavezancem zagotavlja tudi vnaprejšnja davčna gotovost. Zavezanci za davek morajo tudi za to obliko nadzora, ki v obstoječi davčni zakonodaji še ni posebej opredeljena, zagotavljati podatke in informacije, ki dokazujejo, da so bile davčne obveznosti pravilno in pravočasno plačane ter da so zavezanci vzpostavili notranje davčne kontrole. Prav tako pa določene informacije zagotavljajo tudi davčni organi zavezancem. Magistrska naloga te podatke in informacije podrobneje obravnava in izpostavlja določene posebnosti pri posameznih dejavnostih in pri posameznih vrstah davkov, ki jih plačujejo veliki davčni zavezanci. Magistrska naloga prikazuje tudi rezultate ankete, opravljene z vodstvi velikih gospodarskih družb v Sloveniji glede njihovega interesa za vključitev v tovrstno obliko sodelovanja z davčno upravo. Čeprav je horizontalni monitoring še relativno nova oblika obravnavanja davčnih zavezancev, se v nekaterih državah že uspešno uveljavlja, saj prispeva k izboljšanju sodelovanja med davčnimi zavezanci in davčno upravo, s tem pa k učinkovitejšemu nadzoru ter povečanju prostovoljnega izpolnjevanje davčnih obveznosti.
Keywords:Davčna uprava, horizontalni monitoring, prostovoljno izpolnjevanje davčnih obveznosti, ogrodje notranjih davčnih kontrol
Place of publishing:[Maribor
Publisher:D. Šinkovec]
Year of publishing:2012
PID:20.500.12556/DKUM-39585 New window
UDC:336.225.62(043.2)
COBISS.SI-ID:4511019 New window
NUK URN:URN:SI:UM:DK:IJZJXXFK
Publication date in DKUM:22.03.2013
Views:3172
Downloads:307
Metadata:XML DC-XML DC-RDF
Categories:PF
:
ŠINKOVEC, Darija, 2012, PODATKI IN INFORMACIJE ZA IZPOLNJEVANJE DAVČNIH OBVEZNOSTI TER VZPOSTAVITEV NOTRANJIH DAVČNIH KONTROL V HORIZONTALNEM MONITORINGU [online]. Master’s thesis. Maribor : D. Šinkovec. [Accessed 4 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=39585
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Secondary language

Language:English
Title:DATA AND INFORMATION FOR PROVIDING TAX COMPLIANCE AND ESTABLISHING TAX CONTROL FRAMEWORK IN HORIZONTAL MONITORING
Abstract:Tax administrations seek to increase voluntary tax compliance and to prevent tax evasion and avoidance through implementing and developing innovative approaches and new models with the purpose to be more effective. Following the recommendations of international institutions many revenue agencies have implemented the compliance risk-management model, based on a thorough understanding of taxpayers (risks and behaviour) and the available resources. One of the novelties is also a horizontal monitoring pilot project, introduced by the Slovenian Tax Administration (DURS) in 2010. Important factor in deciding to initiate the project was the finding of the studies, research and guidelines from various international organizations, mentioned in this thesis. Following the experiences of the Netherlands Tax and Customs Administration horizontal monitoring is based on three key values: mutual trust, understanding and transparency. It is conceived on cooperation agreement between tax administration and the taxpayer also including the assumption of setting up internal controls. Horizontal monitoring is particularly suitable for large taxpayers who want to pay tax obligations in the correct amount and have no tendency for tax evasions. Large taxpayers are also important from the point of view of the public revenue. The pilot project is based on three project groups, which have been established for financial and insurance companies, large pharmaceutical companies and large companies from other industries. Signing of the agreement is followed by activities, which include: preparation of taxpayers’ profiles, realisation of the introductory working meeting, analysis of the system of internal tax controls with recommendations for improvement and further monitoring of the taxpayer. Taxpayers are provided also with tax certainty in advance. For this form of supervision, which is not specifically defined in tax law, taxpayers should provide information and data indicating that their tax liabilities have been timely paid and that they have established their tax control framework. Certain information must also be provided from the tax authorities to taxpayers. This master`s thesis considers data and information exposed to certain issues specific to individual industries and individual types of taxes paid by large taxpayers. The master's thesis presents also the results of a survey conducted by the management of large companies in Slovenia regarding their interest to engage in this form of cooperation with tax authorities. Although Horizontal Monitoring is a relatively new form of taxpayer treatment, it has already been proved to be successful with a number of countries as it leads to improved co-operation between taxpayers and the tax administration and thus ensures better supervision and increased voluntary tax compliance.
Keywords:Tax Administration, Horizontal Monitoring, Voluntary Tax Compliance, Tax Control Framework


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