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Merjenje davčne vrzeli in davčni dolg v SlovenijiKlun, Maja, 1969-Davčno utajevanje je pojav, ki je prisoten povsod in ne bo nikoli dokončno odpravljen. Metode merjenja so različne, vendar pa neplačevanje davkov lahko vdoločeni meri ocenimo tudi na podlegi ... kontrolnih podatkov davčne administracije in rezultatov davčnega inšpiciranja. V članku so podane ocene merjenja dveh vrst davčnih vrzeli(fax gap) v Sloveniji. Slovenija, ki se bo kmalu vključila v EU, je z davčno refprmo precej znižala možnosti davčnega utajevanja, predvsem z uvajanjem davkov po odbitku, katerih ocene davčnih vrzeli so nizke. Drugače pa je pri drugih davkih, kjer je davčna vrzel višja.Source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Let. 49, št. 3/4, 2003, str. 365-372)Type of material - article, component partPublish date - 2003Language - slovenianCOBISS.SI-ID - 1705902
Author
Klun, Maja, 1969-
Topics
DURS |
davki |
davčna vrzel |
davčni dolg |
davčna utaja |
taxes |
tax gap |
tax debt |
tax evasion |
tax administration
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source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Let. 49, št. 3/4, 2003, str. 365-372)
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Klun, Maja, 1969- | 19293 |
Source: Personal bibliographies
and: SICRIS
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