Differences between tax evasion, tax avoidance and tax denial as criminal offence in tax and criminal law

V okviru magistrske naloge bom predstavil osnovne značilnosti treh modalitet davčnega izmikanja, in sicer davčno izogibanje, davčno zaobidenje in davčno zatajitev. Glede na to, da so prehodi med njimi v vsakodnevni davčni praksi običajno zelo zastrti in nedefinirani bom poskušal na podlagi praktičnih primerov izpostaviti in ponazoriti tiste opredelilne elemente, ki so za vsako izmed njih najbolj tipični in s tem tudi prepoznavni. Strokovno pravilno, pravno argumentirano in čimbolj predvidljivo umeščanje konkretnih davčno dejanskih stanov iz davčnega vsakdana, je ključnega pomena tako z vidika pravne varnosti samega davčnega zavezanca kot tudi z vidika tistih subjektov, ki so z določitvijo njegove vsakokratne davčne obveznosti in umestitvijo njegovih siceršnjih ravnanj, usmerjenih v njihovo izmikanje, tako ali drugače neposredno povezani. Da bi bile njihove tovrstne odločitve čimbolj pravilne, zakonite in pravočasne, izpostavljam tudi izjemno velik pomen poznavanja za strokovno pravilen opis potrebnih zakonskih in dejanskih gradnikov davčno kaznivega dejanja, ki bi se morali zrcaliti v vsakokratnih kazenskih ovadbah davčnega organa in policije oziroma obtožnih aktih državnega tožilca.In my thesis I will present the basic features of the three modalities in context of tax evasion, tax avoidance, tax circumvention, tax denial as criminal offence. Given that the transitions between them in everyday tax practice is usually concealed and undefined I will try, on the basis of practical examples, to highlight and illustrate those definitioal elements that are most typical and thus identifiable for each of them. Professional correctly, legally and most predictable positioning of specific tax statutory definitions from tax everyday life is crucial both in terms of legal certainty of person liable to tax-taxpayer as well as in terms of those entities that are with setting their avoidance. In order to make such decisions as possible correct, legitimate and timely I highlights the outsized sense of knowledge for professional proper description of the necessary legal and factual building blocks of the tax criminal, which should be reflected in the respective criminal information of the authority and the police or in public prosecutor charges