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Title:ODKRIVANJE DAVČNIH UTAJ PREKO SISTEMA ODKRIVANJA IN PREPREČEVANJA PRANJA DENARJA
Authors:ID Privšek, Beti (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
ID Dežman, Zlatan (Comentor)
Files:.pdf MAG_Privsek_Beti_2015.pdf (1,23 MB)
MD5: A00904C0903B45CEA918538754C18DB0
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Država za svoje delovanje potrebuje finančna sredstva. Zato si vsaka država želi vzpostaviti učinkovit davčni sistem, torej logično zaokrožen sistem veljavnih davkov, ki bi ji zagotavljal zanesljiv in stalen vir finančnih sredstev. Obenem so seveda davki prisilna dajatev, zato pri ljudeh že od nekdaj vzbujajo odpor, še posebej v državah z nizko stopnjo davčne morale in etike. Prav zaradi tega nesoglasja med državo in davkoplačevalci prihaja do izogibanj plačila davkov, ki so lahko zakonita ali nezakonita. Davčna utaja, kot način nezakonitega izogibanja plačila davka, je problem večine držav EU, med drugim tudi Republike Slovenije (v nadaljevanju: RS). Sistem davka na dodano vrednost je sistem, ki je zelo ranljiv in primeren za raznovrstne oblike utajevanja davka, predvsem sistemske, organizirane utaje, torej utaje, kjer se izkorišča sam sistem obdavčitve z DDV. V okviru obstoječih finančnih sistemov članic EU se gibljejo ogromne vsote denarja, ki izvirajo prav iz naslova ustvarjenih dobičkov iz davčnih goljufij. Med njimi imajo utaje davka na dodano vrednost posebno mesto, saj omogočajo ne samo neplačevanje zakonsko določenega davka, ampak celo pridobivanje nezakonitih sredstev neposredno od države. Vse transakcije v verigi tovrstnih goljufij se izvršujejo v okviru obstoječih finančnih sistemov. Za delovanje sistemskih utaj DDV je torej potrebno zlorabiti finančni sistem, največkrat banke, kajti vpletene družbe in z njimi povezane fizične osebe potrebujejo finančni sistem za dva poglavitna namena; prvič za dvige nezakonito pridobljenih dobičkov in drugič za pranje ustvarjenih dobičkov iz naslova davčnih goljufij. V boju proti davčnim utajam se države trudijo uvesti raznovrstne ukrepe in strategije, s čimer bi vzpostavile čim učinkovitejši sistem za hitro in učinkovito odkrivanje davčnih utaj. V okviru magistrske naloge bo predstavljeno odkrivanje davčnih utaj preko sistema za odkrivanje in preprečevanje pranja denarja in financiranja terorizma. V zvezi s tem je v nalogi predstavljeno, kako deluje takšen sistem v RS in katere so prednosti delovanja takšnega sistema, obenem bodo predstavljeni glavni dejavniki za delovanje učinkovitega sistema odkrivanja davčnih utaj preko tovrstnih sistemov. Kot eden od pomembnih elementov v celotnem sistemu odkrivanja in preprečevanja pranja denarja in z njim povezanimi kaznivimi dejanji pa bo v nalogi prikazana tudi vloga Urada RS za preprečevanje pranja denarja (v nadaljevanju: Urad), ki deluje kot posrednik med finančnim sistemom in pristojnimi organi odkrivanja in pregona kaznivih dejanj. Pri tem bo v nalogi poudarek na prikazu sodelovanja med Uradom in Finančno upravo RS. Kaznivo dejanje pranja denarja in davčna zatajitev sta pogosto tesno povezani kaznivi dejanji, zato je za uspešno in hitro odkrivanje ter prepoznavanje obeh kaznivih dejanj bistveno tesno sodelovanje obeh organov. V nalogi bo podan tudi primerjalno pravni prikaz navedene problematiko v sosednji Italiji. Primerjava z Italijo ni naključna, ampak temelji na dejstvu, da Urad v svojih analizah vsako leto zaznava sumljive transakcije, povezane z italijanskimi pravnimi in/ali fizičnimi osebami, ki jih je v svojih tipologijah poimenoval kar »italijanska tipologija« in so največkrat povezane ravno s kaznivim dejanjem davčne zatajitve. O pomembni vlogi pri odkrivanju davčnih goljufij s strani pristojnih organov za preprečevanje pranja denarja je zapisano tudi v Akcijskem načrtu za okrepljen boj proti davčnim goljufijam in davčnim utajam v Sporočilu Komisije Evropskemu parlamentu in Svetu EU dne 6. 12. 2012. V njem je Komisija med drugim zapisala, da je treba na obravnavanem področju izboljšati davčno upravljanje in v zvezi s tem okrepiti sodelovanje tudi pri drugih organih kazenskega pregona, zlasti organih, odgovornih za preprečevanje pranja denarja, sodstvo in socialno varnost.
Keywords:davčna utaja, kaznivo dejanje pranja denarja, predhodno kaznivo dejanje, sistemske utaje davka na dodano vrednost, sistem za odkrivanje in preprečevanje pranja denarja in financiranje terorizma, skrbni pregled stranke, analiza tveganja, sistem sporočanja sumljivih transakcij
Place of publishing:Maribor
Publisher:[B. Privšek]
Year of publishing:2015
PID:20.500.12556/DKUM-47941 New window
UDC:336.22(043.3)
COBISS.SI-ID:4915499 New window
NUK URN:URN:SI:UM:DK:F7JNVKYN
Publication date in DKUM:03.07.2015
Views:2889
Downloads:967
Metadata:XML DC-XML DC-RDF
Categories:PF
:
PRIVŠEK, Beti, 2015, ODKRIVANJE DAVČNIH UTAJ PREKO SISTEMA ODKRIVANJA IN PREPREČEVANJA PRANJA DENARJA [online]. Master’s thesis. Maribor : B. Privšek. [Accessed 4 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=47941
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Secondary language

Language:English
Title:Discovering tax evasion through the system for detecting and preventing money laundering
Abstract:For a state to operate efficiently, certain amounts of funds are needed. Countries therefore try to build effective tax systems that would supply stable and constants input of financial resources for uninterrupted state operations on all levels. At the same time citizens find state tax system as imposed taxation system which they want to evade, especially in states with low tax morale and ethics. Tax evasions that can be legal or illegal are actions that derive directly from these tensions. Tax evasion as a means of illegal tax avoidance activity is a problem in most of the European countries, including Republic of Slovenia. Value added tax system is especially vulnerable and appropriate for various tax evasion techniques, with the emphasis on systematic and well organized techniques that aim directly into the value added tax process as such. Within the established frameworks of country related financial systems of the EU countries are therefore shifting huge amounts of financial funds that derive directly out of profits that result in tax frauds. All transactions in the chains of such frauds are namely executed within currently established financial systems. In order for a VAT fraud to be successful underlined financial system has to be misused. This mainly includes banks, since involved parties (organizations and related physical persons) need a financial system mainly for two primary purposes: firstly, to withdraw illegally acquired profits and secondly, launder financial profits created by tax frauds. Countries try out various strategies and measures when fighting against tax frauds. Their major goal is to create a fast and responsive system for tax fraud detection and prevention. Within the scope of Master thesis a system for detection of tax frauds using the anti-money laundering and anti-terrorism financing detection and prevention system will be presented. The mode of operation in Republic of Slovenia will be introduced together with major benefits of the system and key factors for effective system of tax frauds detection using such systems. Office for Money Laundering Prevention of the Republic of Slovenia (Office) presents one of the key building blocks of the system of anti-money laundering detection and related criminal offences in Slovenia. The Office acts as an intermediary between the financial system and responsible authorities for detection and prosecution of criminal offences. The thesis will focus on cooperation between the Office and Tax Administration of the Republic of Slovenia. Illegal act of money laundry and tax evasion are often very related criminal activities, therefore tight cooperation of the named authorities plays a key role in successful detection of both criminal activities. Thesis will include also a comparative angle of the thesis subject in Republic of Italy. Comparison to Italy is not by accident, it is based on practical fact that the Office in its yearly analyses detects suspicious transactions related to Italian legal and/or physical persons. They are internally named as »Italian typology«, due to typology criteria which are mainly related to preliminary tax fraud. The importance of authorities for money laundering prevention for tax fraud detection and prevention is specified also in An Action Plan to strengthen the fight against tax fraud and tax evasion in Communication from the Commission to the European Parliament and The Council, dated 6. 12. 2012. In this document it is specially emphasized the importance of improvement of tax management and in this respect also to strengthen the cooperation with other authorities responsible for criminal prosecution, especially the authorities responsible for money laundering prevention, justice and social security.
Keywords:tax evasion, criminal offence of money laundering, predicate criminal offence, VAT fraud, the anti-money laundering and anti-terrorism financing detection and prevention system, customer due diligence, risk analysis, suspicious transaction reporting system


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