TFL Vsebine / Revija SIR*IUS

Penalisation of tax offences

V tretji raziskavi nadaljujemo proučevanje davčnih prekrškov v obdobju 2019–2022. Z izsledki raziskave želimo davčne svetovalce in računovodje opozoriti na kaznovanje davčnih prekrškov. Proučevali smo podatke o izrečenih globah v letih od 2019 do 2022 po posameznih zakonskih podlagah. Zanimalo nas je, kako je Finančna uprava RS v navedenih letih izrekala globe za davčne prekrške. Prav tako smo analizirali podatke iz sodb okrajnih in višjih sodišč glede pritožb na izrečene globe Finančne uprave.

In the third research, we continue to study tax offenses for the period from 2019 to 2022. Based on results of the research, we would like to point out to tax advisers and accountants on penalising tax offenses. We studied data on fines imposed in years 2019, 2020, 2021 and 2022 by individual legal bases. The author was interested in how the Financial Administration imposed fines for tax offenses in those years. We also analysed the data from the judgments of local and high courts on complaints against fines imposed by the Financial.