VAT Gap Dependence and Fiscal Administration Measures

Tomaž   Lešnik; Jagrič Jagrič; Vita  Jagrič

Tomaž Lešnik
Timotej Jagrič
Vita Jagrič

Ključne besede: davčna vrzel, DDV, odvisnost davčne vrzeli

Povzetek

Prispevek analizira DDV-vrzel, ki je bila ocenjena na osnovi izpolnjenih davčnih napovedi za DDV. Ocena odvisnosti davčne vrzeli je analizirana na osnovi makroekonomskih vplivov in ukrepov Finančne uprave RS. V zvezi s slednjimi je upoštevano število izvedenih pregledov ter učinki aktivnosti pregledov (pobrani davek). Rezultati analize podpirajo tezo, da se davčna vrzel zmanjšuje v pogojih ekonomske rasti. Ukrepi finančne uprave so pokazali želeni učinek. Izkazalo se je, da je pomemben dejavnik zmanjševanja vrzeli prav število (DDV) pregledov. Podoben, vendar pomembno manjši učinek imajo učinki pregledov. Načrtovanje pregledov bi se lahko štelo kot smernica za fiskalno politiko s ciljem zmanjševanja davčne vrzeli.

Prenosi

Podatki o prenosih še niso na voljo.

Biografije avtorja

Tomaž Lešnik

Financial Administration of the Republic of Slovenia, Slovenija
E-pošta: tomaz.lesnik@gov.si

Dr. Tomaž Lešnik is employed as an analyst in the Financial Administration of the Republic of Slovenia. He obtained his PhD degree from University of Maribor, Faculty of Economics and Business. His research is focused on the area of public finances, especially on the effectiveness of fiscal measures, taxes, influencing tax compliance and different aspects of fiscal administrations. He has published several scientific and professional papers.

Timotej Jagrič

University of Maribor, Faculty of Economics and Business, Slovenija
E-pošta: timotej.jagric@um.si

Ddr. Timotej Jagrič is a full professor for Applied economics and econometrics and full professor for Finance at University of Maribor, Faculty of Economics and Business. He is head of Institute of Finance and Banking and is Certified in Risk Management (CRM). His current focus of research are methods in risk management and artificial intelligence.

Vita Jagrič

University of Maribor, Faculty of Economics and Business, Slovenija
E-pošta: vita.jagric@um.si

Vita Jagrič is assistant professor at the Department of Finance and Banking at the University of Maribor in Slovenia. In 2005, she graduated in economics and in 2016 in law. She received her PhD in 2012 for her thesis of estimating probability of default for retail credit: nonlinear approach with self-organizing maps. Her research interest focuses on financial systems, financial regulation, risk management, insurance, and taxation.

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