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Pred vstopom Madžarske v Evropsko zvezo (v nadaljevanju EU) se je veliko gospodarskih družb, tako slovenskih kot tujih, širilo na Madžarsko in obratno. S širitvijo na druge trge so se morale gospodarske družbe prilagajati računovodskim rešitvam in zakonodaji v državi, kjer so želele poslovati. Z vstopom Madžarske v EU (to je 1. maja 2004) se je za države članice EU poslovanje na Madžarskem nekoliko poenostavilo, saj so morale vse polnopravne članice, med drugimi tudi Madžarska, prevzeti pravni red, uredbe in zakonodajo EU. Sprejete smernice EU je morala Madžarska implementirati v svojo zakonodajo na takšen način, da le-ta ni bila v nasprotju s sprejetimi smernicami EU. V magistrskem delu smo raziskali računovodske rešitve srednje velikih gospodarskih družb na Madžarskem pred vstopom in po vstopu v EU, s poudarkom na oblikovanju in pomembnosti internega pravilnika na področju računovodenja za srednje velike gospodarske družbe. V prvi in v drugi fazi, v teoretičnem delu raziskave smo proučili teoretična izhodišča računovodskih rešitev srednje velikih gospodarskih družb na Madžarskem pred in po vstopu v EU. V tretji fazi, v empiričnem delu raziskave, smo z pomočjo ankete in raziskovalnih metod raziskali pomembnost vpliva urejenosti in zapisa računovodske politike srednje velikih gospodarskih družb na Madžarskem pred vstopom in po vstopu v EU. Rezultati so pokazali, da srednje velike gospodarske družbe na Madžarskem pred vstopom in po vstopu v EU niso dajale in ne dajejo velikega pomena na zapis in sprejetje računovodske politike, kljub zakonskim zahtevam, da so le-te morale biti (pred vstopom v EU, to je do 30. 4. 2004) in morajo biti zapisane in sprejete (po vstopu v EU, to je od 1. 5. 2004 do danes). Before Hungary entered the European Union (hereinafter the EU) many enterprises, Slovenian and foreign, have expanded to Hungary and vice versa. By expanding to other markets, the enterprises had to adapt to accounting solutions and legislation of the country they wished to conduct their business in. When Hungary joined the EU (on May 1, 2004) the business operation was somewhat facilitated for the EU Member States, because every full member, including Hungary, had to adopt acquis, regulations and legislation of the EU. Hungary had to implement the adopted guidelines of the EU into their own legislation in such a manner, as not to contradict the adopted guidelines of the EU. The master’s thesis aimed to research the accounting solutions of medium-sized enterprises in Hungary before and after entering the EU. The master’s thesis aimed to research the accounting solutions of medium-sized enterprises in Hungary before and after entering the EU, with an emphasis on the creation of the Internal Rules - Policy for accounting for medium-sized companies. In the first and in the second phase of the research (in the theoretical part of the master’s thesis) we studied the theoretical foundations of accounting solutions for medium-sized companies in Hungary before and after joining the EU. In the third phase (in the empirical part of the research) we had investigated the importance of the impact of regulation and recording accounting policies, with the results of the survey and research methods, for medium-sized companies in Hungary before and after joining the EU. The results showed for medium-sized companies in Hungary, that before and after joining the EU those companies have not give great importance to the regulation of accounting policies.

Banke so zaradi specifike svojega dela podvržene bančnim tveganjem, ki se jim ne morejo izogniti, zato je za njihov dolgoročni obstoj nujno njihovo obvladovanje. Banke se tveganj vedno bolj zavedajo, zato se njihovega obvladovanja lotevajo sistematično. V magistrski nalogi sem predstavila tveganja v bankah, in sicer kreditno, likvidnostno, tržno, obrestno, kapitalsko, operativno in davčno tveganje. Glede prepoznavanja posameznih tveganj v bankah je pomembno, da banke pravočasno prepoznajo vrste tveganj in ocenijo težo njihovega vpliva na svoje poslovanje. S tem, ko banka prepozna dejavnike tveganj, jih lahko tudi obvladuje. Banke obvladujejo tveganja s številnimi postopki in metodami za upravljanje tveganj, ki so specifične za vsako posamezno vrsto tveganja, kar sem prav tako predstavila v magistrski nalogi. Poseben poudarek v magistrski nalogi je namenjen davčnim tveganjem. Optimalno za poslovanje banke je, da banka kot davčni zavezanec za davek napove, obračuna in plača le toliko davka in na način ter v rokih, kot je določeno s posameznimi zakoni ali akti na podlagi zakona. V magistrski nalogi sem predstavila načine obvladovanja posameznih vrst tveganj v bankah. Največji poudarek je na obravnavi načina obvladovanja kreditnega tveganja, katero je tudi najbolj izpostavljeno tveganje v banki, ki se odraža v poslovnih bilancah bank in posledično v davčnih izkazih. Postopek izdelave davčnih bilanc v banki je povezan z zakoni in pravilniki, ki predpisujejo način izdelave posamezne davčne bilance in z Zakonom o davčnem postopku. Ker so poslovne bilance banke specifične glede na poslovne bilance drugih gospodarskih družb, sem jih tudi predstavila. Na podlagi primera izkaza poslovnega izida, predstavljenega v magistrski nalogi, sem predstavila obračun davka od dohodkov pravnih oseb za banko, kjer so predstavljene posebnosti davčne obravnave posameznih vrst odhodkov v bankah, ki so obravnavane drugače kot v drugih gospodarskih družbah. V magistrski nalogi sem posebej izpostavila vpliv bančnih tveganj na izdelavo davčnih obračunov - obračuna davka od dohodkov pravnih oseb, davka na dodano vrednost in davka na finančne storitve. Nalogo sem zaključila s prikazom zunanjega obvladovanja davčnih tveganj, kjer sem tudi omenila najnovejši Pravilnik o podelitvi statusa zaradi spodbujanja prostovoljnega izpolnjevanja obveznosti. Z analizo na podlagi ankete sem ugotavljala izogibanje davčnih tveganj v nekaterih slovenskih bankah. Omenjeni pravilnik predstavlja nadaljevanje t.i. Horizontalnega monitoringa – projekta Finančne uprave RS, ki bi naj predstavljal prijazen način sodelovanje bank s finančno upravo. Due to the nature of their operations, banks are subject to banking risks, which they cannot avoid, making risk management critical to their long-term existence. Banks are increasingly aware of the risks and are systematically tackling their management. The master’s thesis in front of you deals with banking risks, specifically credit, liquidity, market, interest rate, capital, operational and tax risks. To identify individual risks banks deal with, it is imperative to identify risk types on time and to assess the extent of their impact on banking operations. By identifying risk factors, a bank facilitates their management. Risk is managed using a number of different risk management processes and methods, specific to every respective risk type. This assignment lists these processes and methods. Special emphasis is devoted to tax risk. Optimal banking operations entail that as a taxable entity a bank only declares and pays the amount of tax, as specified in individual laws and acts within deadlines also specified therein. Herein I have presented the reader with risk management methods pertaining to individual risk types in banks. The assignment focuses mainly on dealing with the management of credit risk, being the most prominent risk type in banks, as it shows up in the banks’ balance sheets and subsequently in their tax statements. The process of preparing a tax statements in a bank is based on laws and regulations prescribing the methods for their preparation, as well as on the Tax Procedure Act. Due to the specifics associated with banks’ balance sheets as opposed to other institutions and companies, I have also tried to make these clear to the reader. Based on a case study of the income statement presented herein, I have prepared a corporate income tax statement of a bank, containing the particularities of the tax treatment of individual types of bank expenditures, these having to be dealt with differently as compared with other institutions and companies. The assignment highlights the effect of bank risks on the preparation of tax statements - the corporate income tax statement, the value added tax statement and the financial services tax statement. The thesis is concluded with the display of the management of tax risk being outsourced.The analysis based on the survey supported the estimate of avoiding tax risks in some Slovenian banks. I also mention the latest Rules on granting status to promote voluntary compliance with obligations. The said Rules represent a continuation of the so-called horizontal monitoring – a project of the Financial Administration of the Republic of Slovenia aimed at the friendly cooperation of banks with the financial administration.

Davčne uprave z namenom povečanja učinkovitosti razvijajo inovativne pristope in uvajajo nove modele, s katerimi želijo izboljšati prostovoljno izpolnjevanje davčnih obveznosti ter preprečevati utajevanje in izogibanje. Po priporočilih mednarodnih institucij so mnoge davčne uprave uvedle model upravljanja tveganj, ki temelji na dobrem poznavanju zavezancev (obnašanju in tveganjih) ter na upoštevanju razpoložljivih resursov. Ena izmed novosti je tudi horizontalni monitoring, ki ga je v letu 2010 po nizozemskem zgledu vpeljala tudi Davčna uprava Republike Slovenije. Na odločitev za uvedbo pilotnega projekta so pomembno vplivale študije, raziskave in smernice različnih mednarodnih organizacij, ki so omenjene v magistrski nalogi. Nizozemski model horizontalnega monitoringa temelji na treh ključnih vrednotah: medsebojnem zaupanju, razumevanju in transparentnosti. Zasnovan je na sklenjenem sporazumu med davčno upravo in zavezancem, ki med drugim predpostavlja tudi vzpostavljen sistem notranjih kontrol. Še zlasti je primeren za velike davčne zavezance, ki želijo plačevati davčne obveznosti v pravilni višini in niso nagnjeni k utajevanju. Veliki davčni zavezanci so pomembni tudi z vidika višine vplačanih dajatev v javni finančni proračun. Pilotni projekt v Sloveniji je zasnovan na treh projektnih skupinah: za finančne in zavarovalne družbe, za farmacevtske družbe ter velike gospodarske družbe iz drugih dejavnosti. Aktivnosti po podpisu dogovorov o sodelovanju se izvajajo v naslednjih korakih: priprava profila zavezanca za davek, izvedba uvodnega delovnega sestanka, analiza sistema notranjih davčnih kontrol s priporočili ter nadaljnje spremljanje zavezanca (monitoring). Vzporedno s potekom opisanih korakov se zavezancem zagotavlja tudi vnaprejšnja davčna gotovost. Zavezanci za davek morajo tudi za to obliko nadzora, ki v obstoječi davčni zakonodaji še ni posebej opredeljena, zagotavljati podatke in informacije, ki dokazujejo, da so bile davčne obveznosti pravilno in pravočasno plačane ter da so zavezanci vzpostavili notranje davčne kontrole. Prav tako pa določene informacije zagotavljajo tudi davčni organi zavezancem. Magistrska naloga te podatke in informacije podrobneje obravnava in izpostavlja določene posebnosti pri posameznih dejavnostih in pri posameznih vrstah davkov, ki jih plačujejo veliki davčni zavezanci. Magistrska naloga prikazuje tudi rezultate ankete, opravljene z vodstvi velikih gospodarskih družb v Sloveniji glede njihovega interesa za vključitev v tovrstno obliko sodelovanja z davčno upravo. Čeprav je horizontalni monitoring še relativno nova oblika obravnavanja davčnih zavezancev, se v nekaterih državah že uspešno uveljavlja, saj prispeva k izboljšanju sodelovanja med davčnimi zavezanci in davčno upravo, s tem pa k učinkovitejšemu nadzoru ter povečanju prostovoljnega izpolnjevanje davčnih obveznosti. Tax administrations seek to increase voluntary tax compliance and to prevent tax evasion and avoidance through implementing and developing innovative approaches and new models with the purpose to be more effective. Following the recommendations of international institutions many revenue agencies have implemented the compliance risk-management model, based on a thorough understanding of taxpayers (risks and behaviour) and the available resources. One of the novelties is also a horizontal monitoring pilot project, introduced by the Slovenian Tax Administration (DURS) in 2010. Important factor in deciding to initiate the project was the finding of the studies, research and guidelines from various international organizations, mentioned in this thesis. Following the experiences of the Netherlands Tax and Customs Administration horizontal monitoring is based on three key values: mutual trust, understanding and transparency. It is conceived on cooperation agreement between tax administration and the taxpayer also including the assumption of setting up internal controls. Horizontal monitoring is particularly suitable for large taxpayers who want to pay tax obligations in the correct amount and have no tendency for tax evasions. Large taxpayers are also important from the point of view of the public revenue. The pilot project is based on three project groups, which have been established for financial and insurance companies, large pharmaceutical companies and large companies from other industries. Signing of the agreement is followed by activities, which include: preparation of taxpayers’ profiles, realisation of the introductory working meeting, analysis of the system of internal tax controls with recommendations for improvement and further monitoring of the taxpayer. Taxpayers are provided also with tax certainty in advance. For this form of supervision, which is not specifically defined in tax law, taxpayers should provide information and data indicating that their tax liabilities have been timely paid and that they have established their tax control framework. Certain information must also be provided from the tax authorities to taxpayers. This master`s thesis considers data and information exposed to certain issues specific to individual industries and individual types of taxes paid by large taxpayers. The master's thesis presents also the results of a survey conducted by the management of large companies in Slovenia regarding their interest to engage in this form of cooperation with tax authorities. Although Horizontal Monitoring is a relatively new form of taxpayer treatment, it has already been proved to be successful with a number of countries as it leads to improved co-operation between taxpayers and the tax administration and thus ensures better supervision and increased voluntary tax compliance.

Proučili smo pomen prikritega izplačila dobička in predstavili pomembnost pravilne opredelitve tovrstnih izplačil – ali gre res za prikrito izplačilo dobička ali pa morda za drug dohodek. Napačna interpretacija izplačil nas namreč vodi do nepravilne obdavčitve tovrstnih izplačil, saj bo v primeru, da gre za prikrito izplačilo dobička, takšno izplačilo obdavčeno kot dividenda, v nasprotnem primeru pa kot drug dohodek. Bistvo prikritega izplačila dobička je v zagotovitvi koristi družbenikov s strani družbe, kar navzven ni razvidno kot izplačilo, temveč ostane prikrito. Gre za zagotovitev posebne premoženjske koristi družbeniku, vendar pa je predpogoj za takšno izplačilo societetno razmerje. Prikrito izplačilo dobička opredeljujeta tako korporacijska kot davčna zakonodaja, ki sicer zasledujeta različne cilje, vendar pa obe zakonodaji tovrstna izplačila prepovedujeta. Korporacijsko pravo varuje interese družbe in družbenikov, medtem ko davčna zakonodaja varuje interese države, saj je njen cilj v zaščiti davčne osnove družbe kot zavezanke za davek. V praksi prikrita izplačila dobička družbe največkrat opredeljujejo kot davčno priznan odhodek, kar pomeni, da takšna izplačila znižujejo davčno osnovo, čeprav davčna zakonodaja določa, da je prikrito izplačilo dobička davčno nepriznan odhodek, kar pomeni, da je obveznost družbe, da poveča davčno osnovo za znesek prikritega izplačila dobička. Davčna zakonodaja določa pravila obdavčitve tovrstnega izplačila z vidika družbe izplačevalke in z vidika prejemnika prikritega izplačila dobička. Družba izplačevalka mora narediti korekcijo davčne osnove, kar pomeni povečanje prihodkov v davčnem obračunu ali zmanjšanje davčno priznanih odhodkov za znesek, ki je enak prikritemu izplačilu dobička. Ob izplačilu mora ustrezno obračunati in odtegniti davčni odtegljaj, saj prikrito izplačilo dobička sodi med dividendam podobne dohodke, vendar pa davčni odtegljaj plača prejemnik prikritega izplačila dobička. Nemška zakonodaja, tako davčna kot korporacijska, ni imela oblikovane definicije prikritih izplačil dobička, ampak je opredelitev pojma in predpostavke prikritega izplačila dobička oblikovala dolgoletna sodna praksa. Opredelitev oziroma definicija tovrstnih izplačil se je z leti spreminjala, ampak ne glede na to je bil vedno cilj nemške sodne prakse v zaščiti davčne osnove pred samovoljnimi posegi družbenikov v premoženje družbe. Tako so kot prikrita izplačila opredeljena vsa izplačila, ki jih družba izvrši družbeniku na podlagi družbenega razmerja in ki imajo podlago v sklepu družbe o delitvi dobička. We studied the role of concealed profit payouts and presented the importance of correct definition of such payouts - is something really a concealed profit payout or might it be any other income. Namely, an incorrect interpretation of payouts can lead to incorrect taxation of such payouts, because in case of an actual concealed profit payout, the latter is taxed as a dividend, whereas in other cases it is taxed as other incomes. The essence of concealed profit payouts is to provide partners with benefits from the company's side, which is outwardly not revealed as a payout, but rather remains concealed. Evidently, the aim of concealed profit payouts is to provide specific benefits for partners, a precondition for which is societetno relationship. Concealed profit payouts are defined by corporate as well as tax laws, which otherwise follow different aims, but both forbid such payouts. Corporate law protects interests of a company and partners, whereas tax law protects interests of a country, for it is its key aim to protect company tax base as liable for the tax. Concealed profit payouts are in practice most often defined as tax deductible costs, which means that such payouts reduce tax base, which is in contradiction to tax law, according to which it is an obligation of a company to generate a larger tax base for the amount of concealed profit payout. Tax law determines the taxation rules of such payouts for a company-payer as well as for a beneficiary of a concealed profit payout. The company-payer must do a correction of a tax base, which means increase of profits in a tax return or deduction of tax accepted costs for the amount which equals the concealed profit payout. At payout, tax deducted at source should be calculated accordingly, since concealed profit payouts are categorized as a dividend-like income however, tax deducted at source is paid by the beneficiary of a concealed profit payout. . German tax as well as corporate law did not clearly define concealed profit payouts, a clear definition of both was rather formulated by the long years of case law. A definition of such payouts then changed many times in the following years, but regardless of that one of the aims of German case law remained to protect the tax base from arbitrary interference in the assets of the shareholders. And so the term concealed profit payouts covers all payouts which are done by companies to their partners on the basis of social relationships, and which have no basis in the decision of the company profit-sharing.