20.500.12556/DKUM-40658 PREISKOVANJE NEPRAVILNOSTI PRI PRIJAVI PREMOŽENJA IN OBRNJENO DOKAZNO BREME THE INVESTIGATION OF IRREGULARITIES IN THE REPORT OF PROPERTY AND REVERSE CHARGE MECHANISM Raziskoval sem različne vidike projekta Prijava premoženja, ki ga izvaja Davčna uprava Republike Slovenije. Postopek davčnega nadzora pri tem projektu je opisan na razumljiv način, da lahko bralec dobi občutek, za kako zapleten in poseben postopek gre. Kljub temu da je pravna podlaga strnjena zgolj v dveh členih, je vodja projekta s smiselno uporabo zakonodaje izpeljal zakonit in učinkovit postopek za preprečevanje davčnih utaj s področja davka od dohodka. Preseneča pa je ugotovitev, da davčni zavezanci v postopkih posebne odmere davka fizičnih oseb niso inkriminirani. Zelo podobne ali celo enake postopke poznajo tudi ostale evropske države, vendar s to razliko, da so sankcije veliko strožje. S podrobno analizo zapisnikov in odločb davčnega organa so bili ugotovljeni zanimivi statistični in vsebinski vidiki davčnih postopkov. Analiza celotne sodne prakse s področja Prijave premoženja pa ponuja odgovore na večino spornih vprašanj. In researched all the relevant aspects of the project “Declaration of assets” carried out by the Tax Administration. The process of tax revision in this project is described in a comprehensive manner that the reader can feel how complex and specific the process is. Despite the fact that the legal basis is compact only in two articles, the project manager makes sense carried out a lawful and effective procedure for the prevention of tax evasion in the area of income tax. One oddity is the finding that taxpayers in proceedings are not criminalized. Very similar or even identical processes are also known in some other European countries, with the difference that the sanctions are much more severe. The detailed analysis of the records and decisions of the Tax authorities have been found interesting statistical and substantive aspects of tax procedures. Analysis of the entire case law in the field of declaration of assets and provides answers to most the contentious issues. DURS posebna odmera davka fizičnih oseb Prijava premoženja davčna preiskava cenitev davčne osnove obrnjeno dokazno breme sodna praksa Tax Administration special levy of natural persons the Declaration of assets tax investigation valuation of the tax base Reverse charge the case law true true false [T. Kuralt] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2013-06-05 21:19:48 2013-08-30 10:48:52 2022-05-12 23:51:23 2021-04-24 03:12:32 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11481116 URN:SI:UM:DK:SX1F9T3Q MAG_Kuralt_Tomaz_2013.pdf MAG_Kuralt_Tomaz_2013.pdf 1 DCD8097174FE98BFA2B296214D5DCFBB 78e28cf3e5a3901020429ab9f57e179b66c96282f3d9a2a4adc07e75e55f24ad 1ad0fdd9-7c0a-11eb-bb7a-00155d0001ca 20.500.12556/dkum/61114e2a-e5f9-4662-b5fc-15ed526d063b https://dk.um.si/Dokument.php?lang=slv&id=56672 Ekonomsko-poslovna fakulteta 0 0 0