TFL Vsebine / Revija Poslovodno računovodstvo

Davčne prevare so resen problem vseh svetovnih davčnih sistemov. Slovenski davčni sistem je zgrajen na treh pomembnih vrstah davkov: neposredni davki od dohodkov, neposredni davki na premoženje, posredni davki. Davčna prevara (evazija) je nezakonita izognitev davka, tako da subjekt ne vloži davčne napovedi ali navede neresnične podatke. V članku bomo navedli primer odkrivanja davčne prevare, vendar ne s stališča finančne uprave, temveč drugih oseb, ki analizirajo računovodske izkaze (denimo investitorjev).

Tax fraud has become a serious problem in modern tax systems. The Slovene tax system consists of three main categories of taxes: direct taxes on income, direct taxes on property and indirect taxes.The term itself donates the illegal avoidance of tax payments by not filing in the tax return or by quoting false data. In this article we shall set out an example of detecting the tax fraud, however not from financial administration's point of view, but from persons' analyzing financial statements (like investors) point of view.