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Analiza razvoja samoprijav v davčnih postopkih in vpliva na davčni nadzor : magistrsko delo
Rihter, Tatjana (Author), Kovač, Polonca (Mentor) More about this mentor... This link opens in a new window

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Abstract
Institut samoprijave je bil vpeljan v slovensko zakonodajo po vzorih iz tujine kot mehanizem, ki ne koristi samo davčnim zavezancem prek omogočanja izpolnitve davčne obveznosti tudi ob spregledu dolžnega, ampak tudi državi, ki tako lahko osredotoči nadzor na druge, slaboverne zavezance. Ena od oblik davčnega nadzora je inšpekcijski nadzor (DIN), kjer se z Zakonom o davčnem postopku s ciljem večje izdatnosti javnofinančnih prihodkov in zaradi omejenosti virov za nadzor na Finančni upravi RS (FURS) uvaja nove oblike samoprijave, kot je predložitev obračuna po izdaji inšpekcijskega zapisnika. V okviru magistrskega dela sem analizirala institut samoprijave glede na veljavno zakonodajo in znanstveno-strokovno literaturo ter statistične podatke in upravno-sodno prakso s tega področja. Glavni raziskovalni izziv je bil ugotoviti, kakšen vpliv imajo samoprijave na DIN in druge oblike nadzora v smislu manj postopkov in bremen FURS ter večje izdatnosti pri pobiranju davkov. Z normativno in primerjalno analizo, zlasti v Avstriji, ter sekundarnim pregledom strokovnih virov sem predstavila prednosti samoprijave tako za državo kot za davčnega zavezanca ter tudi nekaj sistemskih odprtih vprašanj. Rezultati empirične raziskave prek analize letnih poročil in strukturiranih intervjujev s FURS in davčnimi svetovalci ter analize sodne prakse o samoprijavah so pokazali, da se skupno število samoprijav ter njihov finančni učinek povečujejo, medtem ko se obenem zmanjšuje število davčnih (inšpekcijskih) nadzorov, a povečuje njihov izplen. Rezultati so uporabni kot prispevek k upravno-pravni znanosti. Uporabnost dela je izkazana predvsem z vidika usmerjene analize skozi primerjavo med teorijo in prakso, posledičnih predlogov izboljšanja zakonodaje in bolj sistemskega ravnanja davčnega organa v prihodnje.

Language:Slovenian
Keywords:samoprijava, davčni postopek, davčna skladnost, nadzor, davčni inšpekcijski nadzor (DIN), učinkovitost nadzora
Work type:Master's thesis/paper (mb22)
Tipology:2.09 - Master's Thesis
Organization:FU - Faculty of Administration
Year:2021
Publisher:[T. Rihter]
Number of pages:XI, 124 str.
Place:Ljubljana
UDC:336.225.673
COBISS.SI-ID:63837443 This link opens in a new window
Views:168
Downloads:63
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Secondary language

Language:English
Title:Analysis of the voluntary disclosures' development in tax procedures and their impact on tax supervision and inspection
Abstract:
The Institute of self-declaration was introduced into the Slovenian legislation according to similar practices from foreign countries as a mechanism that benefits not only taxpayers by enabling them to additionally fulfill their tax obligations in the case of overlooked tax debt, but also the state, who can focus its control on other, purposely neglectful taxpayers. One form of tax control is tax inspection (DIN) where due to limited supervision resources at the Financial Administration of the Republic of Slovenia (FURS), the Tax Procedure Act introduces new forms of self-declaration such as the submission of VAT returns after issuing the inspection register, with the aim of increase in general government revenues. Within my master's thesis, I analyzed the Institute of self-declaration according to the existing legislation and the scientific literature, as well as the statistical data and administrative case-law in this field. The main research objective was to specify the impact of self-declarations on DIN and other forms of control, particularly in terms of fewer procedures and burdens on FURS and the increase in general government revenues. With the help of the normative and comparative analysis–specifically in Austria–and a secondary review of scientific source material, I presented the benefits of self-declaration for the state or the taxpayers, and also some systematic outstanding issues. The results of the empirical research showed through the analysis of annual reports, structured interviews with FURS and tax advisors, and the analysis of case law on self-declarations, how the total number of self-declarations and their financial impact are increasing, and the number of tax inspections are decreasing while simultaneously the general government revenues are increasing. The results are useful as a contribution to the science of administrative law. The usefulness of the work is demonstrated mainly in a targeted analysis through the comparison between theory and practice of recent years, the consequential proposals of legislation improvement and a consistently systematic conduct of the tax authorities in the future.

Keywords:self-declaration, tax procedure, tax compliance, control, tax inspection (DIN), control efficiency

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