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Title:Paradoks davčnega prava : davčno izogibanje in utaja davkov
Authors:ID Zimšek, Eva (Author)
ID Ahlin Doljak, Sara (Mentor) More about this mentor... New window
Files:.pdf RAZ_Zimsek_Eva_i2021.pdf (452,57 KB)
MD5: B54988C888A4A93CDBB158F9A639244E
 
Language:Slovenian
Work type:Final reflection paper
Typology:2.11 - Undergraduate Thesis
Organization:EVRO-PF - Nova Univerza - European Faculty of Law
Abstract:Enormne modifikacije tako tržnega kot političnega sistema, globalizacija in prompten gospodarski razvoj so med drugim krepko transformirali percepcijo davčnih zavezancev do davčnih obveznosti, ki je z vidika davčnih obremenitev kot nujnega zla privedla do izmikanja davčnim obveznostim. Diplomsko delo parafrazira bistveni modaliteti izmikanja davčnim obveznostim, in sicer davčno izogibanje in utajo davkov. Prvi institut se nanaša na legalno ravnanje za zmanjšanje ali neplačilo davčnih obveznosti z izkoriščanjem lacunae legis, s katerim davčni zavezanci de facto ne kršijo predpisov. Drugi pomeni nezakonito ravnanje, s katerim davčni zavezanci neposredno kršijo norme davčne zakonodaje, da bi se izognili plačilu obveznih davčnih dajatev. Zaradi diskrepance in nekonsistentnosti davčne teorije o pojmovanju forme obravnavanih institutov, ogrožene pravne varnosti, potencialne arbitrarnosti oblasti in kolizije interesov v davčnopravnem razmerju ter nenazadnje tudi objektivnega tveganja presega okvira legalnosti ravnanj davčnih zavezancev, je relevantnost diferenciacije med obravnavanima modalitetama bistvenega pomena. Delo eksponira opredelilne elemente, teoretična izhodišča ter pravne posledice izbranih institutov, podana pa je tudi konstrukcija posameznih modalitet, izpeljana iz analize sodne prakse. Za nadaljnje preprečevanje pojava izmikanja obveznim dajatvam je nenazadnje pomembno poznati faktorje, ki spodbujajo takšno davčno vedenje, zato so v diplomskem delu prikazane ključne determinante izogibanja in utaje davkov
Keywords:davčno izogibanje, utaja davkov, davčna zatajitev, davki, zloraba predpisov
Place of publishing:Nova Gorica
Place of performance:Nova Gorica
Publisher:[E. Zimšek]
Year of publishing:2021
Year of performance:2021
Number of pages:1 spletni vir (1 datoteka PDF (55 str.))
PID:20.500.12556/ReVIS-8620 New window
COBISS.SI-ID:92578563 New window
UDC:347.191.11(043.2)
Note:Dipl. delo 1. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 8. 1. 2022;
Publication date in ReVIS:11.01.2022
Views:1517
Downloads:100
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Secondary language

Language:English
Abstract:Enormous modifications of both the market and the political system, globalisation and rapid economic development have, among other matters, profoundly transformed the perception of taxpayers towards tax obligations, framing them as a necessary evil and leading to tax dodging. This thesis paraphrases the two essential modalities of tax dodge, namely tax avoidance and tax evasion. The former refers to legal conduct undertaken to reduce or avoid tax liabilities by taking advantage of lacunae legis, whereby taxpayers do not de facto infringe the rules. The latter refers to unlawful conduct by which taxpayers directly violate the norms of tax legislation in order to avoid payment of compulsory tax duties. The discrepancy and inconsistency of tax theory as to the conceptual form of the institutions in question, the threat to legal certainty, the potential arbitrariness of the authorities, the conflict of interest in the tax-law relationship and, last but not least, the objective risk of going beyond what is legal taxpayer conduct, make the relevance of differentiation between the two modalities in question of paramount importance. The work expounds the defining elements, theoretical background and legal implications of the selected institutions, as well as the construction of individual modalities derived from the analysis of case law. In order to further prevent the phenomenon of tax dodge, it is important to recognise the factors that encourage such tax behaviour, which is why the thesis presents the key determinants of tax avoidance and evasion


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