The dissertation analyses the legal regulation and inspection in the tax field in the context of determining tax evasion. The importance of the tax and the legislation to which the tax and inspection procedure relate is emphasized. The focus is on a systematic review of legal acts, sources and literature in the field of tax and inspection controls, with the aim of identifying opportunities for improvement in the identification of tax evasion and statistical analysis of inspections in selected tax areas for 2021 and 2022.
In general, the dissertation is divided into theoretical and empirical parts. In the first, theoretical part, a descriptive method is used along with the normative-dogmatic method, on the strenght of which legislation and other literature and sources are summarized. In the empirical part, statistical data from the Annual Report of the Financial Administration of the Republic of Slovenia for 2022 were analysed, on the basis of which the first hypothesis was disproved and the second partially confirmed. The reason for the wrong hypotheses was unexpected control in important areas due to the emergency situation resulting from the SARS-CoV-2 epidemic.
The study concluded that Slovenian legislation in the field of taxation is too extensive, so it would be reasonable to simplifie it for the purpose of more effective enforcement of regulations. The limitations in analysing statistical data were due to the aforementioned SARS-CoV-2 epidemic, due to which we cannot draw any relevant conclusions for the comparison between 2021 and 2022 based on other priority controls. The dissertation has significance not only for the profession, but also for taxpayers, as it summarizes the essential concepts, legislation and procedures in the field of taxation.
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