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Title:Zloraba podjetij v Sloveniji za pranje denarja in davčne utaje : magistrsko delo
Authors:ID Markovc, Primož (Author)
ID Dežman, Zlatko (Mentor) More about this mentor... New window
Files:.pdf RAZ_Markovc_Primoz_i2021.pdf (4,65 MB)
MD5: 153C06AE785A3E1F4419EF7795401524
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EVRO-PF - Nova Univerza - European Faculty of Law
Abstract:Pojma pranja denarja in davčne utaje sta postala že skoraj del vsakodnevnega besednjaka, termina, ki se na slovenskem uporabljata za skoraj vse uspešne podjetnike in posameznike. Predvsem za tiste uspešne posameznike, ki odstopajo od določene politične linije in jih je treba diskreditirati ter medijsko uničiti. Po drugi strani pa povprečen prebivalec Slovenije ne razume pomena teh dveh pojmov. Večina Slovencev prav tako ne razume neizpodbitnega dejstva, da so davki ena izmed sestavin vsake pravne in socialne države: so zakonsko določene dajatve, ki jih pobira država brez neposredne protidajatve. Pri davkih lahko govorimo tudi kot o nadomestilu za izvajanje Družbene pogodbe s strani države. Pravni subjekti kljub Družbeni pogodbi iščejo poti, kako davčne obveznosti optimizirati ali celo utajiti. Z davčnimi utajami pa je tesno povezano še pranje denarja, katerega naloga je prek ustreznih finančnih instrumentov in načinov statusnega preoblikovanja nelegalno premoženje vsaj preoblikovati v zakonito premoženje, če je le mogoče pa še ustrezno oplemenititi. Glavni namen in cilj raziskovalnega dela sta bila ugotoviti današnje trende in metode pranja denarja v Sloveniji ter odgovor nadzorstvenega in represivnega aparata na davčne utaje in pranje denarja. Pri iskanju odgovora in doseganju zastavljenega cilja so bile uporabljene naslednje metode: zgodovinska, deskriptivna, primerjalna, metoda sinteze in sistemska analiza. Njihova uporaba je pripeljala do ugotovitve, da slovensko poslovno okolje omogoča davčne utaje in pranje denarja. Kot ključno ugotovitev dela pa se lahko izpostavi sum o koruptivnosti pooblaščenih oseb za izvajanje nadzora in preganjanje tovrstne kriminalitete.
Keywords:davčna utaja, pranje denarja, poslovno okolje, nadzor, kaznivo dejanje
Place of publishing:Ljubljana
Place of performance:Ljubljana
Publisher:[P. Markovc]
Year of publishing:2021
Year of performance:2021
Number of pages:1 spletni vir (1 datoteka PDF (124 str.))
PID:20.500.12556/ReVIS-8660 New window
COBISS.SI-ID:95675139 New window
UDC:343.9.024:336.228.34(043.2)
Note:Mag. delo 2. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 31. 1. 2022;
Publication date in ReVIS:01.02.2022
Views:1448
Downloads:99
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Secondary language

Language:English
Abstract:The concepts of money laundering and tax evasion have become almost a part of everyday communication. In Slovenia, the phrases are colloquially used to describe almost all successful business people and entrepreneurs. Money laundering and tax evasion seem to be particularly popular to describe those individuals who do not affiliate with certain political parties and must therefore be discredited politically and socially through the media. Simultaneously, an ordinary Slovenian does not comprehend the full meaning and definitions behind both concepts. Furthermore, most Slovenians seem to not understand the role of taxation as part of the foundation of sovereign nations. The taxes are the basis for a politically and socially stable society and are collected, rather than directly exchanged for a good or service with the governments. Taxes could in turn be considered a contribution to the sovereign governments' role in providing essential services, healthcare and national security. Despite those facts, many individuals seek ways to minimize their tax liability or forgo it completely. Same individuals and organizations usually tie money laundering ties to their tax evasion practices. Through money laundering, individuals and organizations aim to disguise illegal income as part of legitimate business and revenue streams. The aim of this research publication is to determine and analyze recent trends and methods of money laundering in Slovenia, and analyze the institutional response to tax evasion and money laundering. The methods used for the purposes of this research were historical, descriptive, comparative, methods of synthesis, comparative and the systematic analysis. The research concludes that Slovenian political and economic environment enables extensive opportunities for illicit business practices and most critically, does little to suppress them due to likely corruption in all ranks of the government and enforcement agencies.


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