TFL Vsebine / Revija SIR*IUS

Punishment of tax offences

V tretji raziskavi nadaljujemo proučevanje davčnih prekrškov v obdobju 2015–2018. Z izsledki raziskave želimo davčne svetovalce in računovodje opozoriti na kaznovanje davčnih prekrškov in njihov vpliv na obnašanje davčnih zavezancev. Proučevali smo podatke o izrečenih globah v letih 2015–2018 po posameznih zakonskih osnovah. Avtorja je zanimalo, kako je finančna uprava 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 2015 to 2018. Based on the results of the research, we would like to point out to tax advisers and accountants the punishment of tax offenses and their impact on the behaviour of taxpayers. We studied data on fines imposed in years 2015, 2016, 2017 and 2018 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 judgments of Local and Higher Courts on complaints against fines imposed by the Financial Administration.