20.500.12556/DKUM-44251 INSTITUT DAVČNE TAJNOSTI V REPUBLIKI SLOVENIJI THE INSTITUTE OF TAX SECRECY IN THE REPUBLIC OF SLOVENIA Davčna tajnost v Sloveniji je zakonsko urejena z Zakonom o davčnem postopku, Zakonom o davčni službi ter z Zakonom o varstvu osebnih podatkov. Prav tako je davčna tajnost zakonsko urejena z vidika ciljnih skupin z Zakonom o bančništvu, z Zakonom zavarovalništvu, Zakonom o odvetništvu ter z Zakonom o medijih. Podatki se ne smejo razkrivati tretjim osebam, razen na podlagi pisnega soglasja davčnega zavezanca ali v primeru, če zavezanec za davek v medijih sam nepopolnoma ali enostransko razkrije podatke. Osebe, ki morajo varovati davčno tajnost, so uradne in druge osebe davčnega organa, izvedenci, tolmači, zapisnikarji in druge osebe, ki so zaradi narave svojega dela prišle v stik s podatki, ki so davčna tajnost. Teh podatkov ne smejo sporočiti tretjim osebam, razen v primerih, določenih z zakonom. V empirični raziskavi smo iskali članke na temo kršenje davčne tajnosti in zloraba osebnih podatkov ter ugotovili, da se v medijih pogosto kršijo. Tax secrecy in Slovenia is regulated by the Tax Procedure Act, the Tax Administration Act and the Personal Data Protection Act. From the perspective of target groups, tax secrecy is also regulated with the Banking Act, the Insurance Act, the Attorneys Act and the Media Act. Data must not be disclosed to third parties, except with the written consent of a taxpayer, or if a taxpayer himself or herself discloses data in the media incompletely or unilaterally. Persons who must protect tax secrecy are officials and other persons of tax authorities, experts, interpreters, recording clerks and other persons who by the nature of their work come into contact with data that are tax secrecy. These data may not be communicated to third parties, except in cases specified by law. In an empirical study, we searched for articles on violations of tax secrecy and abuse of personal data, and found that they are often violated in the media. davčna tajnost osebni podatek izmenjava podatkov vzorčni model OECD kršenje razkritje podatkov. Tax secrecy personal data data sharing OECD role model violation disclosure of data. true true false [S. Lovrenčič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-05-08 09:03:39 2014-07-21 10:02:57 2022-05-12 03:07:25 2021-04-30 03:25:36 2014 0 Loče 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11753756 URN:SI:UM:DK:1C8MTPX5 MAG_Lovrencic_Sabina_2014.pdf MAG_Lovrencic_Sabina_2014.pdf 1 CAC73614E49098F59BE6EF2960D4FC61 90bd5fa0b5c9e8ab6fe8ba51d03659615f555d216a89339b625d0d36d0bba1f6 d05a28d0-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=63437 Ekonomsko-poslovna fakulteta 0 0 0