392 research outputs found
Uvedba direktive Solventnost II in njeni učinki na naložbeno politiko in uspešnost poslovanja slovenskih zavarovalnic
No full textProblematika utaje davkov
No full textUtaja davkov že vrsto let pomeni veliko škodo za davčne proračune držav celega sveta. Davčne stopnje so v državah po svetu različne, zaradi česar prihaja do nepravilnosti pri plačevanju in utaj davkov. Nekatere države imajo ničelne ali minimalne davčne stopnje z namenom privabljanja tujega kapitala. Te države so znane kot davčne oaze. Utaje davkov, ki se dogajajo, pomenijo na eni strani intenzivnejše bogatenje nekaterih podjetij in posameznikov, po drugi strani pa država in njen javni sektor trpita pomanjkanje, posledično pa tudi prebivalstvo. V Bloombergovih poročilih je predstavljena tehnika izmikanja in utajevanja davkov s strani multinacionalnega tehnološkega podjetja Google. Google maksimizira dobiček s pretkano tehniko, ki je med pravniki znana kot metoda »dvojni Irec in nizozemski sendvič«, s katero izigrava davčne sisteme v Evropski uniji in Združenih državah Amerike, nato pa pošlje visoke vsote neobdavčenega ali minimalno obdavčenega denarja na Bermude.
Ugotovili smo, da je davčno utajevanje možno zaradi slabega sodelovanja med davčnimi službami v območjih davčnih oaz z drugimi službami po svetu. Med njimi je tudi slaba izmenjava informacij. Kršitev tajnosti s strani bančnih ali davčnih uslužbencev v offshore območjih je strogo kaznovana. Evropska komisija je podala številna priporočila in dopolnitve zakonov, ki so ključnega pomena za učinkovit boj proti davčnemu utajevanju. Za nadaljevanje boja je ključno sodelovanje na globalni ravni, nujne so skupne operacije davčnih služb, učinkovitejši nadzor davčnih služb v državah in pomoč državam v razvoju pri vzpostavitvi učinkovitih davčnih služb in tehnični pomoči.Tax evasion mean, for many years, a lot of damage to the fiscal budgets, for the countries around the world. Different countries have different tax rates, which is the cause of irregularities in tax payment and tax evasions. Some countries have zero or minimal tax rates in order to attract foreign capital. These countries are known as tax havens. Tax evasions, that are presented today, mean on one hand intensive growth of profit at some companies and individuals, on the other hand, the countries and their public sectors, suffers from lack of profit, combine with it\u27s citizens. In Bloomberg reports is presented technique of tax avidance and tax evasion, by multinational technology company Google. Google maximizes it\u27s profit with cunningly technique, known among the lawers, as »Duble Irish and Dutch Sandwich«, which circumventing tax systems in the European Union and in United States of America, then, high ammount of tax-free or minimal taxed money is sent to Bermuda.
We have found, that tax evasion, can be done, due to lack of cooperation between tax authorities in the tax havens, with other authorities in the world. Among them, there is also poor exchange of informations. Breach of secrecy by the bank or tax officials in Offshore areas is strictly punished. European Commission has presented numbers of recommendations and amendments to the law, which are essential, for an effective fight against tax evasion. To continue the fight, the essential thing, is to cooperate at the global level, joint operations of tax authorities are essential, effective control of tax authorities in the countries and help to developing countries, to build effective tax service and helping them with technical assistance
International Activity of NIK in the European Union – New Article 12a of the Act on NIK
No full textIn his article, the author presents: (1) the participation of NIK in international audits (interpretation of new Article 12a of the Act on NIK that clearly sets out the right to conduct such audits; types and examples of such audits; advantages of international auditing); (2) the cooperation of NIK with the European Court of Auditors – ECA (participation of NIK auditors in ECA missions in Poland; NIK’s attempts to initiate collaboration with the ECA in conducting audits of the use of EU funds; cooperation with the Polish member of the ECA); (3) the activity of NIK in the forum of the Contact Committee of the Heads of the EU SAIs. In conclusions, the article emphasises that NIK should, as best as possible, perform its tasks related to a Supreme Audit Institution of an EU Member State
Nik Nur Madihah: a rising literary star in the Malay world
No full textIn a globalized and fast-developing world, where the internet and social media play a vital role in our daily lives, people of all ages are increasingly sharing their views and opinions in writing. This is particularly true for young people, who are computer- and smartphone-savvy and often communicate through written means. As a result of this shift, new writers are emerging in Malaysia every day, much like stars on the horizon. Many of these budding writers are interested in creating novels that reflect the social climate of the country. In this article, I would like to highlight some of the interesting aspects of the life and achievements of a young Malaysian author named Nik Nur Madihah
Preliminary Session in Disciplinary Proceedings – Liability of NIK Appointed Auditors
No full textInstytucja posiedzenia wstępnego w postępowaniu dyscyplinarnym w Najwyższej Izbie Kontroli nie była dotąd przedmiotem odrębnego opracowania. Jego przebieg nie został unormowany w ustawie o NIK. Ustawodawca zastosował technikę legislacyjną polegającą na odesłaniu do odpowiedniego stosowania przepisów Kodeksu postępowania karnego. W artykule omówiono przebieg posiedzenia wstępnego, zarysowano też możliwe problemy związane z jego organizacją. Autor posiłkuje się literaturą prawniczą z zakresu postępowania karnego.In Chapter 4a of the Act of 23 December 1994 on the Supreme Audit Office “Disciplinary Liability of Appointed Auditors”, the proceedings in front of the Disciplinary Committee of Appeal are regulated in a very general manner. The Act on NIK does not comprise provisions that would regulate preparations for the main trial. Since the disciplinary proceedings are not comprehensively regulated, Article 97p of the Act on NIK refers to respective application of the provisions of the Code of Criminal Procedure. In his article, the author presents the nature and scope of a preliminary session within preparations for the main trial in the NIK disciplinary proceedings conducted in front of the adjudicative panel of the Disciplinary Committee. The judicature has been presented that should be or can be made during such sessions. The author refers to literature on legal matters related to criminal proceedings
Nominated Auditors’ Right to Defence – NIK Disciplinary Proceedings
No full textThe right to defence (ius defensionis) is one of the fundamental rights in a democratic state of law. It is applied not only in criminal proceedings, but also in other proceedings of repressive nature, including disciplinary proceedings against NIK nominated auditors. In his article, the author presents some arguments in favour of amending the Act on the Supreme Audit Office with regard to the entities that can perform the role of a defence counsel in the disciplinary proceedings against NIK nominated auditors, and in favour of such an interpretation that allows the defendant to have up to three defence counsels
Principle of Complaint in the NIK Disciplinary Procedure. Disciplinary Liability of Nominated Auditors
No full textDue to the amendments to the Act on the Supreme Audit Office of 23 December 1994, apart from the fundamental change of the audit procedure, chapter 4a was added that set out basic regulations related to the disciplinary procedure. While with regard to issues that are not regulated in the Act on NIK, it refers to respective application of the Code of Criminal Procedure. The disciplinary procedure related to nominated auditors of NIK has been discussed in various studies, but none of them has referred to the contents of the complaints principle on the basis of the Act on NIK. In his article, the author presents his views on the contents and consequences of the complaints principle in the disciplinary procedure with regard to nominated auditors, which is of vital importance in the judicature practice of the Disciplinary Commission and the Appeal Disciplinary Commission at NIK
Person Responsible versus Perpetrator – Legal Acts related to NIK versus Selected Provisions of Other Acts
No full textIn the current Act on NIK, a definition of “a person responsible” cannot be found, nor can be that of “perpetrator – a person who committed an irregularity”, although the legislator has used the former term in several articles of the act without, however, explaining it, and without solving the problem. For example, a post audit statement should indicate persons responsible for irregularities, and the scope and consequences of those irregularities, on the basis of the material gathered in the audit file. This is probably the most significant provision of the Act on NIK, related to the issue discussed in this study. The author, referring to linguistic, systemic and usefulness-related interpretation of the provisions regulating the activity of NIK, as well as post-audit statements, attempts to answer these doubts
President of NIK as Initiator of Proceedings at Constitutional Tribunal – Selected Issues
No full textPrezes Najwyższej Izby Kontroli1 jest legitymowany do występowania z wnioskiem do Trybunału Konstytucyjnego, inicjującym hierarchiczną kontrolę norm, od początku istnienia TK. Uprawnienie to nie budziło wątpliwości w chwili jego kreacji, podczas prac nad obowiązującą Konstytucją ani nie budzi ich obecnie. Taka sytuacja paradoksalnie skutkuje brakiem szerszego zainteresowania nauki prawa, której przedstawiciele jedynie na marginesie swoich ustaleń odnotowywali dysponowanie przez Prezesa NIK tak istotną kompetencją.The President of the Supreme Audit Office is mandated to file motions to the Constitutional Tribunal (Polish Trybunał Konstytucyjny, TK) to initiate a hierarchical control of norms, since the very establishment of the TK. This right of the President of NIK did not seem controversial once it was created, when the current Constitution was elaborated, nor it is now. This situation, paradoxically, results in the lack of interest of legal sciences, representatives of which are little concerned with this significant competence of the NIK President. Every NIK audit comprises checking the activities of auditees also against the criterion of legality. If doubts arise as for the structure of the very legal regulations that are the basis for the establishment or activity of the auditee, the President of NIK may use his constitutional competence and put forward a proposal to the Constitutional Tribunal to check whether these regulations are compliant with the Constitution. The practice to date shows that such motions have been put forward mainly in relation to doubts that aroused during NIK’s audit engagements. Nevertheless, the President of NIK may also apply to the Tribunal with other issues, unrelated to NIK’s audit activity, because his competence – of a constitutional body that safeguards law and order – is unlimited. In his article, the author presents these issues and discusses the motions that have been filed with the TK by the President of NIK to date
De Lege Ferenda Proposals Formulated by NIK – in Comparison with Experience of Other SAIs
No full textAs a result of their audits, Supreme Audit Institutions (SAIs) formulate proposals addressed to auditees and other relevant entities. These may include proposals suggesting a need to change the binding legal acts or to issue new acts (de lege ferenda proposals). In his article, the author describes how NIK develops such proposals in comparison with practices of other SAIs, as well as the activities aimed at providing the quality and effectiveness of such proposals, for instance, by their appropriate formulation, by making a register of proposals, by including the list of proposals in the annual activity report of NIK, and by analysing how de lege ferenda proposals have been used while meeting with representatives of the parliament and the government. The article concludes with the issue of the role of NIK in the law-making process
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