20.500.12556/DKUM-15223 PRAVILA DAVČNE REVIZIJE RULES OF TAX AUDIT Slovenija upravlja davčni nadzor s kontrolo, inšpekcijskimi pregledi in davčnimi preiskavami. Kot je iz navedenega razvidno, se v Sloveniji še vedno nismo odločili za davčno revizijo kot posebno vrsto davčnega nadzora. Za razliko od inšpiciranja se davčni revizor ne zadovolji z ugotovitvijo, da kako dejanje ni pravilno, temveč poskuša obnoviti celoten potek procesa, ki je privedel do končne nepravilnosti in presoditi poslovanje v vseh njegovih stopnjah. Davčna revizija oziroma davčno revidiranje je zgolj ena od oblik davčnega nadzora, ki ga opravljajo davčni inšpektorji zaposleni na Ministrstvu za finance. Naloge davčne službe, med katere sodi tudi davčna revizija, v Sloveniji opravlja Davčna uprava Republike Slovenije. Pri svojem delu se opirajo na pravna pravila, strokovna pravila in poklicno-etična načela. Temeljni pravni predpis, ki ureja davčno revizijo je Zakon o davčnem postopku in Zakon o davčni službi. Poleg teh pa je potrebno pri delu davčne revizije upoštevati še predpise v Kazenskem zakoniku, Zakonu o kazenskem postopku, Zakonu o upravnem postopku in Zakonu o inšpekcijskem nadzoru. V Zakonu o davčnem postopku ni določb, ki bi davčne delavce opozarjale na varovanje etičnih vrednot, zato je Davčna uprava Republike Slovenije sprejela Kodeks etike davčnih delavcev. Po njem se mora ravnati vsak davčni delavec pri opravljanju nalog davčne službe. Ker samostojni poklic davčnega revizorja v Republiki Sloveniji ne obstaja, so načela za davčno revidiranje prilagojena po načelih, ki veljajo za preizkušenega davčnika. Slovenia managed to control taxes with tax controls, inspections and tax investigations. As is evident from that, in Slovenia we have not yet decided to have a specific type of tax control: tax audit. Unlike the tax inspectors, tax auditor is not satisfied with the statement that the taxpayer is not acting correctly, but attempts to restore the whole course of process, leading up to the irregularities and to assess performance in all stages. Tax audit is simply a form of tax control in hand of tax inspectors employed by the Ministry of Finance. Tasks of tax offices, which include a tax audit, are carried in Slovenia by Tax Administration of the Republic of Slovenia (TARS). In their work, they rely on legal rules, professional rules and professional - ethical principles. The basic law for tax audit is ruled by the Law on Tax Procedure and Tax Administration Act. In addition, it is necessary to include laws prescribed in the Penal Code, Code of Criminal Procedure, Law on Administrative Procedure and Law on Inspection. In the tax law there is not a procedure that would provide that tax workers pointed to safeguard ethical values. The Tax Administration of the Republic of Slovenia adopted a code of ethics for tax professionals. Tax employees must follow this ethic code in every performance of tax departments. As an independent tax auditor profession in the Republic of Slovenia does not exist, the principles for tax auditing are adjusted according to the principles that apply to certified person who works with taxes. Davčna revizija davčni revizor Zakon o davčnem postopku Zakon o davčni službi Kodeks etike davčnih delavcev Davčne utaje DURS. Tax Audit Tax Auditor Tax Procedure Law the Law on Tax Administration Tax code of Ethics for workers in Tax Administration Tax evasion Tax Administration of the Republic of Slovenia. true true false [A. Stopar] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-08-31 18:16:16 2010-11-18 09:38:56 2022-04-12 22:40:26 2023-12-18 03:36:15 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10421532 URN:SI:UM:DK:9PWX69TJ UNI_Stopar_Andreja_2010.pdf UNI_Stopar_Andreja_2010.pdf 1 9B081620B4B60091DDCDE2CF42FA4DCF 27fc969f415ce3aed4717b8a423abfb05c1ac6bdd0e458e405f82cdeeaee4ab8 5956ab74-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0d603877-0c2d-4079-a7cc-152442d350fa https://dk.um.si/Dokument.php?lang=slv&id=16643 Ekonomsko-poslovna fakulteta 0 0 0