20.500.12556/DKUM-18664 UGOTAVLJANJE IN SANKCIONIRANJE KAZNIVEGA DEJANJA ZATAJITVE DAVŠČIN IN TEMU USTREZNIH PREKRŠKOV ASSESMENT AND PUNISHING THE CRIMINAL EVASION OF TAXES AND THE RELATED OFFENSES Davki predstavljajo največji vir javnih dohodkov, zato se jim posveča velika pozornost. Ker pa davek predstavlja za davčnega zavezanca breme, ta nenehno strmi k temu, da davek zmanjša. V Sloveniji poznamo dva načina izmikanja plačilu davka: zakonito izmikanje plačilu davka in nezakonito izmikanje plačilu davka. Nezakonito izmikanje plačilu davka je v slovenski zakonodaji opredeljeno kot kaznivo dejanje davčne zatajitve v 249. členu Kazenskega zakonika. S kaznivim dejanjem davčne zatajitve pa je tesno povezan tudi pojem davčnega prekrška. Meja med obema dejanjem je namreč tanka, jasno razlikovanje med pojmoma pa je zelo pomembno iz vidika sankcioniranja. Tako imamo na eni strani sankcioniranje po 249. členu Kazenskega zakonika za davčno zatajitev in sankcioniranje po Zakonu o prekrških za davčne prekrške. Za davčne prekrške odgovarjajo tudi pravne osebe skladno z Zakonom o odgovornosti pravnih oseb za kazniva dejanja. Taxes present the biggest source of public finances, so it is paied great attention on them. Because taxes means heavy burden for taxpayers, taxpayer constantly strives to reducing taxes. In Slovenia there are two ways of reducing taxes: legitimate tax avoidance and illegal tax evasion. Illegal tax evasion is in Slovenian law definied as criminal offence of tax evasion in Article 249 Criminal Code of the Republic of Slovenia. With tax evasion there is aslo tax offense. The line between them is very unclear, but this line is very inportant because of punishing. There is punishing for the tax evasion on the base of Article 249 Criminal Code of the Republic of Slovenia and punishing for the tax offenses on the base of Law on Minnor Offenses. Also legal persons are responsible for tax offenses on the base of Law on liability of legal persons for criminal offenses. davčni prekršek davčna zatajitev carinski prekršek tihotapstvo hitri sodni postopek redni sodni postopek odgovornost pravne osebe za prekršek tax offesne tax evasion customs offenses smuggling swift legal action ordinary court proceedings liability of legal person for offenses true true false [K. Svenšek] Slovenski jezik Angleški jezik Diplomsko delo 2011-05-24 09:06:46 2011-05-31 11:51:28 2022-04-13 10:56:10 2023-12-24 03:17:13 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 4220715 URN:SI:UM:DK:SQ8XPMCA UNI_Svensek_Katja_2011.pdf UNI_Svensek_Katja_2011.pdf 1 BE4A521F8F7243B4C5FA82D84C5DE29B ff29e39c666a794a60edbc8dd82079edd219f7fa5e7a64e8e51033356fafd1ce 2f16b664-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/6017a702-9706-4186-b884-836e203437e8 https://dk.um.si/Dokument.php?lang=slv&id=22253 Pravna fakulteta 0 0 0