Audits as a Vaccine or Just Aspirin?

Timotej Jagrič; Tomaž Lešnik

Timotej Jagrič
Tomaž Lešnik

Ključne besede: inšpekcijski pregledi, davek na dodano vrednost, prostovoljno izpolnjevanje davčnih obveznosti

Povzetek

Članek se ukvarja z vplivom inšpekcijskih pregledov na prostovoljno izpolnjevanje davčnih obveznosti na področju davka na dodano vrednost v Sloveniji. Analiza pokaže, da davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled z ugotovljenimi nepravilnostmi, v letu inšpekcijskega pregleda izkazujejo višjo raven izpolnjevanja davčnih obveznosti kot v letu poprej. Medtem pa davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled v enakem obdobju, vendar brez ugotovljenih nepravilnosti, svojega ravnanja bistveno ne spremenijo. V zvezi z dolgoročnim vplivom inšpekcijskih pregledov pa rezultati analize izkazujejo možnost poslabšanja izpolnjevanja davčnih obveznosti tako v primeru inšpekcijskih pregledov z ugotovljenimi nepravilnostmi kot tudi pri inšpekcijskih pregledih brez ugotovljenih nepravilnosti.

Prenosi

Podatki o prenosih še niso na voljo.

Biografije avtorja

Timotej Jagrič

University of Maribor, Faculty of Economics and Business, Slovenija
E-pošta: timotej.jagric@um.si

Ddr. Timotej Jagrič is a full professor for Applied economics and econometrics and full professor for Finance at University of Maribor, Faculty of Economics and Business. He is head of Institute of Finance and Banking and is Certified in Risk Management (CRM). His current focus of research are methods in risk management and artificial intelligence.

Tomaž Lešnik

Financial Administration of the Republic of Slovenia, Ljubljana, Slovenija
E-pošta: lesnik.tomaz@amis.net

Dr. Tomaž Lešnik is employed as an analyst in the Financial Administration of the Republic of Slovenia. He obtained his PhD degree from University of Maribor, Faculty of Economics and Business. His research is focused on the area of public finances, especially on the effectiveness of fiscal measures, taxes, influencing tax compliance and different aspects of fiscal administrations. He has published several scientific and professional papers.

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