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Davčni inšpekcijski nadzor na področju davčnih vrtiljakov : diplomsko delo
Ozmec, Melanie (Author), Kovač, Polonca (Mentor) More about this mentor... This link opens in a new window

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Abstract
Davčni inšpekcijski nadzor izvajajo finančni inšpektorji Finančne uprave Republike Slovenije. Njihove aktivnosti na področju davka na dodano vrednost so usmerjene predvsem na odkrivanje in preprečevanje utaj tega davka. V diplomskem delu je predstavljen davčni inšpekcijski nadzor in problematika sistemskih utaj davka na dodano vrednost tipa davčni vrtiljak. Poudarek je na pregledu učinkovitosti dela finančnih inšpektorjev in na njihovem spopadanju z davčnimi vrtiljaki. V teoretičnem delu sta bili uporabljeni deskriptivna metoda in sekundarna analiza, s pomočjo katerih so opisane temeljne značilnosti davčnega nadzora, analiziran davčni inšpekcijski nadzor in problematika davčnih vrtiljakov. V empiričnem delu je bilo s pomočjo metode analize podatkov analizirano delo finančnih inšpektorjev v letih 2017-2019. Podatki so bili pridobljeni predvsem iz letnih poročil Finančne uprave Republike Slovenije in nekaj podatkov še iz poročil Inšpekcijskega sveta. Za namene raziskovanja je bil na Generalni finančni urad poslan še vprašalnik. Rezultati analize so pokazali, da so finančni inšpektorji pri svojem delu na področju davka na dodano vrednost uspešni, ker izvedejo vsako leto več inšpekcijskih nadzorov in pri tem poberejo vedno več sredstev iz naslova davka na dodano vrednost, hkrati pa izvajajo vrsto preventivnih in sanacijskih ukrepov v boju zoper davčne vrtiljake. V okviru raziskave je bilo še ugotovljeno, da Zakon o davčnem postopku nedvoumno in dovolj določno določa postopek davčnega inšpekcijskega nadzora, Zakon o finančni upravi pa določa ustrezna pooblastila finančnih inšpektorjev, da učinkovito postopajo v postopku davčnega inšpekcijskega

Language:Slovenian
Keywords:inšpekcijski nadzor, davčni postopek, finančni inšpektor, FURS, učinkovitost, davčni vrtiljak, neplačujoči gospodarski subjekt
Work type:Bachelor thesis/paper (mb11)
Tipology:2.11 - Undergraduate Thesis
Organization:FU - Faculty of Administration
Year:2021
Publisher:[M. Ozmec]
Number of pages:X, 51 str.
Place:Ljubljana
UDC:336.225.673
COBISS.SI-ID:63535619 This link opens in a new window
Views:256
Downloads:115
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Secondary language

Language:English
Title:Tax inspection supervision in the field of carousel fraud
Abstract:
Tax inspection supervision is implemented by Financial inspectors of the Financial Administration of the Republic of Slovenia. Their activities in the field of value-added tax are primarily aimed at detecting and preventing frauds of this tax. The diploma thesis presents tax inspection supervision and the issue of systemic value-added tax evasion - carousel fraud. The emphasis is on reviewing the effectiveness of the work of financial inspectors and on their coping with tax carousels. In the theoretical part, a descriptive method and a secondary analysis were used, for description of the basic characteristics of tax control and to analyse the tax inspection supervision and the problem of carousel fraud. In the empirical part, the work of financial inspectors in the years 2017-2019 was analysed using the data analysis method. Data were obtained from the annual reports of the Financial Administration of the Republic of Slovenia but also some data is acquired from the reports of the Inspection Council. For the survey, a questionnaire was sent to the General Finance Office. The results of the analysis showed that financial inspectors are successful in their work in the field of value-added tax. This is seen as an increase of inspections in the field of the value-added tax year by year and an increase in the collection of funds from value-added tax while implementing a series of preventive and remedial measures in the fight against carousel frauds. The research also found that the Tax Procedure Act unequivocally and sufficiently defines the tax inspection procedure, while the Financial Administration Act determines the appropriate powers of financial inspectors to act effectively in the tax inspection supervision. The results of the analysis of the operation of financial inspectors (with an emphasis on value-added tax) provide an insight into their work in 2017-2019.

Keywords:inspection, tax procedure, financial inspector, FURS, efficiency, carousel fraud, missing trader

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