TFL Vsebine / Revija SIR*IUS

Punishment of tax evasions

V pričujoči raziskavi smo proučevali sodbe sodišč o kaznivih dejanjih davčnih utaj. Zanimalo nas je število sodb o davčnih utajah v posameznih letih, vrste davčnih kaznivih dejanj po Kazenskem zakoniku (odslej KZ) in njihovi številčnosti, davčne utaje po zneskovnih razredih in njihovi številčnosti, kaznovanje davčnih utaj in njihova številčnost, davčne utaje po vrstah kršitev KZ, po zneskovnih razredih in po številčnosti in davčne utaje po vrstah kršitev KZ, po kaznovanju in številčnosti. Poleg kaznivih dejanj smo proučevali tudi podatke o izrečenih globah za prekrške za leta 2011, 2012 in 2013 po posameznih zakonskih osnovah. Ugotavljamo, da v Sloveniji še nimamo vzpostavljenega stalnega spremljanja kaznovanja davčnih utaj ter enotnih podatkovnih evidenc. Tako, žal, ne spremljamo, kako kaznovanje davčnih utaj vpliva na njihov obseg kot temelj davčnega sistema.

In the present study, we investigated court judgments on criminal offenses of tax evasion. We were interested in the number of judgments on tax evasion in individual years, types of tax offences under the Criminal Code and their abundance, tax evasion by amount ranges and their abundance, punishment of tax evasion and their abundance, tax evasion by type of violation according to the Criminal Code, and their amount ranges and abundance, and tax evasion by type of violation according to the Criminal Code, their punishment and abundance. In addition to the offences we also looked at data on fines imposed for violations in the years 2011, 2012 and 2013, according to the individual legal basis. We note that Slovenia has not yet established permanent monitoring of punishing tax evasion and uniform data records. Thus, unfortunately, we do not monitor how punishment of tax evasion affects its scope as the foundation of the tax system. We note that Slovenia has not yet established permanent monitoring of punishing tax evasion and uniform data records. So, unfortunately, are do not monitor how punishment of tax evasion affect its scope as the foundation of the tax system.