20.500.12556/DKUM-46294 DAVČNI INŠPEKCIJSKI NADZOR V REPUBLIKI SLOVENIJI TAX FISCAL CONTROL Za svoje delovanje vsaka država potrebuje sredstva, glavni vir katerih predstavljajo davki. Skrb za učinkovito in zakonito pobiranje davkov je pri nas v pristojnosti Finančne uprave Republike Slovenije, ki je nastala 1. avgusta 2014 z združitvijo Davčne uprave Republike Slovenije in Carinske uprave. Ali zavezanci izpolnjujejo svoje davčne obveznosti, se preverja na različne načine v okviru davčnega nadzora. Nadzor se mora vršiti v korist in v breme davčnega zavezanca. Ena od oblik davčnega nadzora je davčni inšpekcijski pregled, ki ga izvajajo inšpektorji kot pooblaščene osebe Finančne uprave Republike Slovenije. Inšpektorji preverjajo ali davčni zavezanci izpolnjujejo obveznosti po zakonih o obdavčenju in po Zakonu o davčnem postopku. Ti zakoni vsebujejo tudi določbe o sankcioniranju kršitev oz. opustitev obveznosti ki jih določajo. Davčni inšpekcijski postopek je poseben upravni postopek, v katerem se uporabljajo zakoni o obdavčenju, Zakon o inšpekcijskem postopku in Zakon o splošnem upravnem postopku. The main source of income that every country requires to function are taxes. Effective and legal taxation in Slovenia is under the jurisdiction of the Financial administration of the Republic of Slovenia, which was established on the 1st of August 2014, by combining the Tax administration of the Republic of Slovenia and the Customs administration. Whether or not taxpayers are meeting their tax obligations can be checked in various ways under fiscal control. Both the taxpayer’s benefit and detriment should be supervised. One of the tax control forms is a tax inspection, which is carried out by inspectors that are authorized by the Financial administration of the Republic of Slovenia. These inspectors are tasked with checking whether or not the taxpayers are meeting their obligations under the laws on taxation and the Tax Procedure Act. These laws also contain regulations regarding the sanctioning of infringements or the waiver of obligations, contained therein. Tax inspection is a special administrative procedure, containing the laws of taxation, the Inspection procedure Act and the General administrative procedure act. država davek davčni nadzor davčni zavezanec davčni inšpekcijski pregled inšpektor upravni postopek country tax fiscal control taxpayer tax inspection inspector administrative procedure true true false [P. Klenovšek] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2014-09-21 13:13:06 2014-12-19 11:17:36 2022-05-17 03:11:14 2021-05-05 03:23:22 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.2(043.2) 4807723 URN:SI:UM:DK:CIA2MXFA UNI_Klenovsek_Polona_2014.pdf UNI_Klenovsek_Polona_2014.pdf 1 47FD8700FC7D4B57EEC05480220805CB b7b22b57be7948eb9fe9342364a2c47568b1b964cf1df16f4bd6de176542b2fd 50de049c-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=67921 Pravna fakulteta 0 0 0