TFL Vsebine / Revija Poslovodno računovodstvo

Davčna prevara je oblika davčne utaje ali evazije. Za razumevanje problematike davčnega utajevanja je treba opredeliti, kaj pomeni pojem davčna utaja, prevara ali nezakonita davčna evazija v primerjavi s pojmoma davčno izogibanje in davčno prevaljevanje. Davčna utaja, prevara ali nezakonita davčna evazija je protizakonito izogibanje plačilu davka. Običajno je sankcionirana kot prekršek ali kot kaznivo dejanje. V vseh pravnih redih davčna prevara pomeni protipravno ravnanje, ki je lahko glede na višino zneska (in/ali na način utaje) kvalificirano kot prekršek ali kot kaznivo dejanje. Avtorja v članku opredelita posamezne oblike, značilne za večino pravnih redov. Nekatere oblike ponazorita tudi s primeri. Nadalje avtorja opredelita nedovoljeno davčno prevaljevanje in posebno obliko utajevanja davka na dodano vrednost (DDV) s t. i. davčnim vrtiljakom. Članek zaključita z mislijo, da so za mednarodno preprečevanje davčnih prevar predvsem pri prevarah z DDV nujne spremembe evropske zakonodaje tako na področju DDV v smeri potrebe po spremembi celotnega evropskega sistema DDV kot tudi na administrativnem področju v smislu vpeljave novih proaktivnih metod odkrivanja, preiskovanja in preprečevanja tovrstnih goljufij.

Tax evasion means that a person may legitimately plan his or her affairs so as to avoid the incidence of liabilities imposed by the tax law. No-one is allowed to evade the operation of otherwise mandatory provisions once duties and liabilities have been properly imposed. This is a standard doctrine in most jurisdictions . Almost all states operate a collection system for taxation revenues within a framework of law, and enforced through courts. Enabling tax laws must be strictly applied, and it is generally against public policy to allow the tax administration to agree to reduce the amount of tax payable by any one individual. Like criminal law where agreements by the policing authorities to exempt a criminal are prohibited, tax law has a special status as being essential to an organized society in maintaining public trust through the policy of equal treatment in the legal system. If a tax payer organizes his or her affairs so as to exploit a loophole in the law and avoid the incidence of tax liability, this will usually be permitted. It is not for the courts to legislate and plug the gaps left by the legislature. The test of avoidance will be whether there is a legitimate purpose for the given behavior. Tax avoidance is the legal utilization of the tax regime to one's own advantage, in order to reduce the amount of tax that is payable by means that are within the law. Authors present in this article some forms of contemporary forbidden tax evasion. Authors conclude this article with constellation that forces of different branches of government (Tax and Customs Authorities, police), financial institutions in particular Member States and international organizations should be joined in the fight against such criminal activity special form of tax evasion.