Davčna utaja in njena finančna preiskava

Podjetje in delo

Predogled besedila

 

 

 

Povzetek: Popolno ali delno izogibanje davčnim obveznostim ter nepravočasno izpolnjevanje teh obveznosti in drugih povezanih obveznosti (dajatev) ne pomeni le kršitve pravnih norm, ampak povzroča tudi nedopustne posledice in protipravna stanja. Zaradi tega vse sodobne zakonodaje predvidevajo sistem davčnih kaznivih dejanj in kazenskih sankcij. Zaradi varstva fiskusa je treba zagotoviti pravilno uporabo materialnega davčnega in kazenskega prava, in to enako za vse storilce teh dejanj. Države pogosto zaostrujejo kazni zoper tiste, ki svojih davčnih obveznosti ne izpolnjujejo pravočasno. Avtor analiza glavne značilnosti in elemente kaznivega dejanja davčne utaje kot temeljnega fiskalnega kaznivega dejanja. Ukrepi (finančna preiskava), ki se izvajajo z namenom odkrivanja davčnih kaznivih dejanj, so ena izmed oblik davčne kontrole. Avtor opredeli pojem finančne preiskave in predstavi njene glavne značilnosti, metode, tehnike oziroma elemente. Ključne besede: davčna utaja (zatajitev), izogibanje plačevanja davkov, davčna goljufija, davčna kazniva dejanja, kaznivo dejanje, odkrivanje, dokazovanje, finančna preiskava Title: Tax Evasion and its Financial Investigation Abstract: A complete or partial evasion of the duty to pay taxes as well as an untimely fulfilment of this duty and of the other tax related duties (amounts) is not only a breach of the legal norms but it also causes wrongful consequences and unlawful situations. For the given reason, all the contemporary criminal legislations envision a system of the tax-related criminal offences and sanctions. In order to protect the fiscus, it is necessary to provide proper application of the substantive tax and criminal laws, and law should be applied equally to all perpetrators of these criminal acts. Countries often resort to tightening of criminal sanctions against those who do not fulfil their tax obligations on time. The author analyses the main features and elements of the criminal offence of tax evasion as the basic fiscal criminal offence. The measures (financial investigation) undertaken in order to detect tax criminal offences and their perpetrators are one of the tax controls'' forms. The author defines the term financial investigation and shows its main features, methods, techniques or elements. Key words: tax evasion, tax avoidance, tax fraud, tax criminal offences, criminal law, detection, proving, financial investigation


 

Celoten dokument je dostopen z veljavnim uporabniškim statusom.

Dostop do vsebin portala je mogoč:

> s sklenitvijo naročništva

 

 
 
Uporabniško ime:
Geslo:
 
   
  > Ste pozabili geslo?


 
 
 
Splošni pogoji | Izjava o varstvu podatkov