Tax Evasion and Tax Audit

Davčne utaje so problem, s katerim se srečujejo prav vse države. Posledica takšnih dejanj je manjši priliv v proračun in posledično manj sredstev države za investicije in tudi storitve, ki smo jih deležni vsi državljani. Davčnih utaj ni mogoče odpraviti, lahko pa se jih z različnimi ukrepi omejuje in odkriva. K zmanjševanju davčnih utaj lahko najbolj pripomore jasna in nedvoumna zakonodaja. Ne samo zakonodaja v okviru posamezne države, ampak tudi zakonodaja, ki ureja določena področja poslovanja na mednarodnem nivoju. Zato želimo predstaviti nekatere ukrepe, ki so pripomogli k zmanjševanju davčnih utaj v Sloveniji in EU. Za primerjavo bomo povzeti podatke, ki prikažejo finančne učinke teh ukrepov v Sloveniji in širše. V Sloveniji opravlja dejavnost pobiranja davkov FURS, ki s svojimi nadzornimi aktivnostmi, katere se začnejo s kontrolo prejetega davčnega obračuna, s vsebinsko kontrolo prejetih dokumentov, inšpekcijskimi nadzori, finančnimi preiskavami in aktivnostmi mobilnih oddelkov, skrbi za učinkovito pobiranje davkov in odkrivanje davčnih utaj. Z zbranimi podatki želimo predstaviti obseg nadzornih aktivnosti FURS-a in finančne učinke le-teh.Tax evasions are a problem faced by all countries. The consequence of such actions is lower budget inflow and consequently less government funds for investments and services for all citizens. Tax evasions cannot be eliminated but limited and exposed by taking various measures. Clear and transparent legislation can contribute to the reduction of tax evasions the most. Not only the regulation within individual country but also the regulation that governs various segments on international level. That is why we want to present certain measures, that contributed to the reduction of tax evasions in Slovenia and in the EU. For the purpose of comparison, we will summarize the data on financial effects of these measures in Slovenia and broader. In Slovenia, tax collection is performed by the Financial Administration of the Republic of Slovenia. With its control activities, starting with control of the received tax return, control of content of the received documents, inspections, financial investigations, and activities of mobile departments it ensures the effective tax collection and detection of tax evasions. With the collected data, we wish to present the scope of control activities of the Financial Administration of the Republic of Slovenia and their financial effects