TAX EVASION IN THE CASE OF INCOME AND PROFIT TAX IN SLOVENIA

Namen diplomskega seminarja je bil raziskati področje davčnih utaj ter prikazati njihove razsežnosti v Sloveniji. Predstavili smo davek od dohodka fizičnih in pravnih oseb, utajevanje davkov ter odkrivanje in preprečevanje utajevanja davkov. Ugotovili smo, da je število ugotovljenih nepravilnosti skozi leta padalo, zadnjih nekaj let ponovno narašča. Število opravljenih davčnih nadzorov se je v primerjavi z nekaj leti nazaj zmanjšalo. Bistveno pa se je glede na pretekla leta povečal znesek posamezne ugotovljene davčne utaje. Razlogi utajevanja so visoka davčna bremena, previsoke davčne stopnje, nizke zagrožene kazni, nepravične razporeditve davčnega bremena in podobno.The purpose of the diploma seminar thesis was to research tax offenses and to show their extent in Slovenia. We have presented income tax of natural and legal persons, tax evasion as well as the detection and prevention of tax evasion. We have found that the number of irregularities was declining over the years, however, in the last few years it has been steadily increasing again. Moreover, the number of tax inspections – compared with a few years ago – is falling, and compared to previous years, the total amount of each identified tax evasion has increased substantially. The reasons for tax evasions are high tax burdens, excessive tax rates, low sentences, inequitable distribution of the tax burden and similar