Procesna analiza davčnega inšpekcijskega nadzora in njegova učinkovitost : diplomsko delo

Senič, Rebeka (avtor), Kovač, Polonca (mentor)

Finančni inšpektorji izvajajo v skladu s pooblastili davčni inšpekcijski nadzor kot eno izmed oblik davčnega nadzora. Njihov namen je učinkovito odkrivanje, prepoznavanje in preprečevanje davčnih goljufij, s pomočjo katerih se davčni zavezanci zavestno izognejo plačilu davčnih obveznosti. V diplomskem delu je predstavljena procesna analiza davčnega inšpekcijskega nadzora in njegova normativna podlaga ter učinkovitost dela finančne inšpekcije pri odkrivanju nepravilnosti pri davčnih zavezancih. V teoretičnem delu so bile uporabljene normativna, historična in deskriptivna metoda, na podlagi katerih so opisane poglavitne značilnosti in namen davčnega nadzora, proces davčnega inšpekcijskega nadzora in pravice ter dolžnosti udeležencev, ki nastopajo v postopku. V empiričnem delu je bilo s pomočjo statistične metode in metode analize podatkov analizirano delo finančne inšpekcije in njihova učinkovitost v letih 2018–2021. Cilj pa je bil tudi ugotoviti, kako je nenaden pojav nalezljive bolezni COVID-19 leta 2020 in 2021 vplival na izvajanje inšpekcijskih nadzorov. Večina teh podatkov je bila črpanih iz Letnega poročila Finančne uprave Republike Slovenije in Poročil Inšpekcijskega sveta. Na podlagi analize teh podatkov je bilo ugotovljeno, da je bila finančna inšpekcija pri odkrivanju nepravilnosti med koronapandemijo manj učinkovita kot prejšnja leta, ko temu pojavu še nismo bili priča, saj so bili na vidiku prioritetni inšpekcijski nadzori v skladu s protikoronskimi paketi. Finančni inšpektorji so bili usmerjeni v izvajanje nadzorov spoštovanja vladnih odlokov za zajezitev širjenja koronavirusa. Na podlagi raziskave je bilo tudi ugotovljeno, da se je v letih od 2018 do 2021 število pritožb zoper odločitev inšpektorja zmanjševalo, kar pa kaže na učinkovito, kakovostno in strokovno opravljeno delo finančnih inšpektorjev.

• Jezik: Slovenski jezik
• Ključne besede: davčni nadzor, davčni inšpekcijski nadzor, FURS, finančni inšpektor, učinkovitost, koronavirus, davčna izterjava
• Vrsta gradiva: Diplomsko delo/naloga
• Tipologija: 2.11 - Diplomsko delo
• Organizacija: FU - Fakulteta za upravo
• Kraj izida: Ljubljana
• Založnik: [R. Senič]
• Leto izida: 2022
• Št. strani: X, 55 str.
• PID: 20.500.12556/RUL-140408
• UDK: 336.225.673(497.4)(043.2)
• COBISS.SI-ID: 124955907
• Datum objave v RUL: 14.09.2022

SENIČ, Rebeka, 2022, Procesna analiza davčnega inšpekcijskega nadzora in njegova učinkovitost : diplomsko delo [na spletu]. Diplomsko delo. Ljubljana : R. Senič. [Dostopano 26 april 2025]. Pridobljeno s: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=slv&id=140408

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Process analysis of tax inspection and its effectiveness

Izvleček

Financial inspectors perform tax inspections in accordance with their powers as one of the forms of tax control. Their purpose is the effective detection, recognition and tax protection of fraud, with the help of which taxpayers consciously avoid paying tax obligations. The thesis presents the process analysis of tax inspection control and its normative basis, as well as the effectiveness of the work of the financial inspection in detecting irregularities among taxpayers. In the theoretical part, normative, historical and descriptive methods were used, on the basis of which the main characteristics and purpose of tax control, the process of tax inspection control and the rights and duties of the participants appearing in the procedure are described. In the empirical work, the work of the financial inspection and their effectiveness in the years 2018–2021 was analysed with the help of statistical and data analysis methods. The aim was also to determine how the sudden appearance of the infectious disease COVID-19 in 2020 and 2021 affected the implementation of inspection controls. Most of this data was drawn from the Annual Report of the Financial Administration of the Republic of Slovenia and the Report of the Inspection Council. Based on the data analysis, it was established that the financial inspection was less effective in detecting irregularities during the corona pandemic than in previous years, when this phenomenon had not yet been witnessed, as priority inspections in accordance with the anti-corona packages were in view. The financial inspectors were directed to carry out inspections of compliance with government decrees to curb the spread of the coronavirus. Because of the research, it was also established that from 2018–2021 the number of complaints against the inspector's decision increased, which indicates the efficient, high-quality and professionally organized work of financial inspectors.

• Ključne besede: tax control, tax inspection control, FURS, financial inspector, efficiency, coronavirus, tax collection