Davčna utaja je nezakonito dejanje, s katerim želijo podjetja ali posamezniki zmanjšati svojo davčno obveznost. Računovodje imajo ključno vlogo pri odkrivanju in preprečevanju davčnih utaj, saj so oni odgovorni za vodenje finančnih evidenc, za pripravo finančnih poročil, za obračun davka in da je vse skladno s predpisi. Računovodja se mora držati naslednji temeljnih etičnih načel in sicer načelo neoporečnosti, nepristranskosti, strokovne usposobljenosti in potrebna skrbnost, zaupnost in poklicu primerno obnašanje. V Sloveniji davčne utaje odkriva davčna uprava RS v nekaterih primerih pa sodeluje tudi policija in državno tožilstvo. V kolikor se odkriva davčna utaja so računovodje odgovorni, da posredujejo vso potrebno dokumentacijo.Tax evasion is an illegal act by which companies or individuals want to reduce their tax liability. Accountants play a key role in detecting and preventing tax evasion, as they are responsible for keeping financial records, preparing financial reports, calculating tax and ensuring that everything is in compliance with regulations. An accountant must adhere to the following basic ethical principles, namely the principle of integrity, impartiality, professional competence and due care, confidentiality and professional behavior. In Slovenia, tax evasion is detected by the Tax Administration of the Republic of Slovenia, and in some cases the police and the State Prosecutor\u27s Office also participate. If tax evasion is detected, accountants are responsible for providing all necessary documentation
