20.500.12556/DKUM-12682 Davčni inšpekcijski nadzor Tax inspection supervision Davčni inšpekcijski nadzor je del davčnega nadzora, ki obsega nadzor nad izvajanjem oziroma upoštevanjem zakonov o obdavčenju in Zakona o davčnem postopku. Opravlja se tako v korist kot v breme zavezanca za davek. Nanašati se mora predvsem na tista dejstva in okoliščine, ki lahko vplivajo na povečanje ali zmanjšanje davčne obveznosti, ali ki vplivajo na prenos davčne obveznosti med davčnimi obdobji. Davčni inšpekcijski postopek je poseben upravni postopek, pri katerem je stvarno pristojen na prvi stopnji davčni urad Davčne uprave RS, na drugi stopnji pa Ministrstvo za finance. Davčni inšpekcijski nadzor izvajajo davčni inšpektorji, ki so javni uslužbenci — uradniki, zaposleni za nedoločen čas. Tax inspection supervision is part of tax supervision which comprises supervision over execution and consideration of laws on taxation and of Tax Procedure Act. It is done so to benefit as to burden person liable for tax. It must refer above all to those facts and circumstances, that they can influence enlargement or reduction of tax obligation, or that they influence transfer of tax obligation between tax periods. Tax inspection procedure is special administrative procedure, at which is materially competent on first degree tax office of Tax Administration of the Republic Slovenia and on second degree Ministry of Finance. Tax inspection supervision are done by revenue officers, who are civil servants- officials employed for undecided time. davčni nadzor davčna inšpekcija davčni urad upravni postopek inšpektor zavezanec za davek tax supervision tax inspection tax office administrative procedure inspector person liable for tax true true false [N. Lozinšek] Slovenski jezik Angleški jezik Diplomsko delo 2009-12-10 14:59:18 2009-12-17 11:01:59 2022-04-12 07:42:39 2022-04-20 03:10:51 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4012331 URN:SI:UM:DK:URE4HRMV UNI_Lozinsek_Nina_2009.pdf UNI_Lozinsek_Nina_2009.pdf 1 DB60D96216755F4DC37266F0C5A993B6 3c3c4cd7c6513c4a37a40c945991a0cf826875be822587b4d24408219d550665 b7a50c1e-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/962c5deb-1a12-4b73-a419-0a8e1ac42374 https://dk.um.si/Dokument.php?lang=slv&id=12326 Pravna fakulteta 0 0 0