| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document Help

Title:PREGLED SANKCIJ NA PODROČJU ZATAJITEV FINANČNIH OBVEZNOSTI V IZBRANIH DRŽAVAH
Authors:ID Strauss, Monika (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
ID Podgorelec, Peter (Comentor)
Files:.pdf UN_Strauss_Monika_2016.pdf (1,09 MB)
MD5: 25AF72DD197963B6A2DD6CF7CA0F921E
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Izhodišče diplomskega projekta so davki. Države z davki izpolnjujejo fiskalne, socialne in ekonomske cilje. S plačevanjem davkov omogočamo obstoj in razvoj države, z njimi pa imajo davkoplačevalci obveznosti in tudi privilegije. Zaradi visokih davčnih stopenj in različnih drugih razlogov pride do zatajitev finančnih obveznosti, s katerimi se srečujemo povsod po svetu. Razlikujemo med zakonsko dovoljenim in zakonsko nedovoljenim neplačevanjem davkov. Pri zakonsko nedovoljenem plačevanju davkov obveznosti gre za nepravilno oziroma kaznivo dejanje davkoplačevalcev, ki ostaja dalj časa neodkrito. Zakonsko nedovoljenim zatajitvam finančnih obveznosti sledijo sankcije. V vsaki državi obstajajo razni zakoni, zakoniki ali druge uredbe, ki urejajo to področje. Osrednji problem diplomskega seminarja so razlike v sankcijah, ki za zatajitve finančnih obveznosti obstajajo v različnih državah. V diplomskem projektu opredeljujemo pojem zatajitev finančnih dejavnikov, metode zatajitve finančnih obveznosti in dejavnike, ki vplivajo na pogostost zatajitve. Osredotočamo se na sankcioniranje zatajitev finančnih obveznosti v naslednjih državah: Slovenija, Hrvaška, Nemčija in Amerika.
Keywords:davki, zatajitev finančnih obveznosti, vplivni dejavniki, sankcije, davčno kaznivo dejanje
Place of publishing:Maribor
Publisher:[M. Strauss]
Year of publishing:2016
PID:20.500.12556/DKUM-62910 New window
UDC:336.22
COBISS.SI-ID:12620060 New window
NUK URN:URN:SI:UM:DK:ORSQG996
Publication date in DKUM:28.11.2016
Views:1631
Downloads:178
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:OVERVIEW OF SANCTIONS IN THE FIELD OF FINANCIAL EMBEZZLEMENT IN SELECTED COUNTRIES
Abstract:The starting point of this thesis are taxes. With taxes countries comply the fiscal, social and economic goals. By paying taxes, taxpayers have obligations as well as privileges. By paying taxes we guarantee the existence and evelopment of the country. Due to the high tax rates and various other reasons we encounter on tax evasion. Tax evasion is encountered everywhere in the world. We distinguish between legally approved and legally illicit non-payment of taxes When we talk about legally illicit payment of tax we usually think about an offence of the taxpayer that remains undiscovered for a long time. Legally illict tax evasions are followd by sanctions. In every country there are various laws, codes or other regulations regulating this area. The main problem of this thesis are the differences in sanctions that exist for tax evasion in different countries. In the bachelor thesis we define the concept of tax evasion, methods of tax evasions and influencing factors that affect the frequency of tax evasion. We focus on sanctioning of tax evasion in the following countries: Slovenia, Croatia, Germany and America
Keywords:tax, tax evasion, infuencing factors, sanctions, tax offense


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica