Študentsko delo in utaja davkov : magistrsko delo

Berčič, Kristina (avtor), Polanec, Sašo (mentor)

Magistrsko delo raziskuje problem fiktivnega študentskega dela med letoma 2009 in 2013. Na podlagi preučitve tedanje zakonodaje ugotovim, da v navedenem obdobju obstaja teoretična motivacija za izrabo študentskega dela pri izplačevanju presežnih dobičkov. Potencialne utajevalce skušam identificirati s pomočjo indikatorskih spremenljivk, oblikovanih na podlagi hipotez o obnašanju utajevalcev (tako študentov kot poslovnih subjektov). S probit modelom analiziram značilnosti identificiranih poslovnih subjektov, kot so število zaposlenih, sektor dejavnosti in način poslovanja. Med drugim ugotovim, da obstaja statistično značilen pozitiven vpliv na verjetnost zaznane utaje pri samostojnih podjetnikih z največ tremi zaposlenimi. Posvetim se tudi raziskovanju vpliva potencialnega utajevanja na izkazano uspešnost poslovanja podjetja, konkretno na dobičkonosnost lastniškega kapitala. Z opazovanjem diferenciranih regresijskih modelov ugotovim, da ima sprememba korigirane dobičkonosnosti lastniškega kapitala različen vpliv na spremembo obsega študentskega dela glede na to, ali opazujemo utajevalce ali preostale. Pri obeh skupinah je vpliv pričakovano pozitiven, vendar se pri identificiranih utajevalcih vpliv giblje okoli 0,5, pri ostalih pa okoli 0,15 enote. To potrjuje hipotezo, da so podjetja izrabljala študentsko delo za izplačevanje presežnega dobička.

• Jezik: Slovenski jezik
• Ključne besede: študentsko delo, utaja davkov
• Vrsta gradiva: Magistrsko delo/naloga
• Tipologija: 2.09 - Magistrsko delo
• Organizacija: FMF - Fakulteta za matematiko in fiziko
• Leto izida: 2019
• PID: 20.500.12556/RUL-107440
• UDK: 519.8
• COBISS.SI-ID: 18621785
• Datum objave v RUL: 13.04.2019

BERČIČ, Kristina, 2019, Študentsko delo in utaja davkov : magistrsko delo [na spletu]. Magistrsko delo. [Dostopano 3 maj 2025]. Pridobljeno s: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=slv&id=107440

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Student work and tax evasion

Izvleček

This master's thesis explores the problem of fictitious student work in the period between 2009 and 2013. After examining the then legislation I established that there was a theoretical motivation for taking advantage of student work to pay out the excess profits during the mentioned period. I sought to identify the potential tax evaders with indicator variables based on hypotheses about the tax evaders' behaviour (both students and business entities). I used a probit model to analyse characteristics of the identified business entities, such as the number of employees, the economic activity sector and the way of doing business. Among other things, I found that there was a statistically significant positive effect on the probability of detection of tax evasion in sole traders with up to three employees. I also studied the impact of potential tax evasion on the company's reported financial performance, specifically, on the return on equity. Through examination of differentiated regression models I established that the change in the adjusted return on equity had a different impact on the change in the volume of student work with tax evaders than with non evaders. In both groups, the impact was positive as expected; however, the impact was estimated at about 0.5 units for identified tax evaders and at about 0.15 units for non evaders. This confirms the hypothesis that business entities took advantage of student work to pay out their excess profits.

• Ključne besede: student work, tax evasion