20.500.12556/DKUM-54201 POSTOPEK KOMUNICIRANJA MED DAVČNIMI INŠPEKTORJI IN DAVČNIMI ZAVEZANCI THE PROCESS OF COMMUNICATION BETWEEN TAX INSPECTORS AND TAXPAYERS Davčni inšpektorji ugotavljajo ali davčni zavezanci plačujejo davke in preprečujejo izmikanje ter goljufanje pri plačevanju davkov. Pri inšpekcijskem pregledu je zelo pomemben dialog med davčnimi zavezanci in davčnimi inšpektorji. Ker imajo davčni zavezanci odpor do plačevanja davkov, nastopijo ovire v komunikaciji in s tem negativen odnos do davčnih inšpektorjev. Komuniciranje je lahko ustno ali pisno. Ustno komuniciranje ni dokumentirano, zato je potreba po pisnem komuniciranju vse večja. Za boljšo komunikacijo je pomembno, da davčni zavezanci sodelujejo v postopku in ga ne ovirajo. Če se v postopku ugotovijo nepravilnosti, davčni inšpektor napiše predlog sodniku za prekrške. Tax inspectors determine whether taxes have been paid and prevent tax evasion and defrauding. Dialogue between taxpayers and tax inspectors during inspection is very important. As taxpayers have an aversion towards paying taxes, obstacles in communication arise and therefore a negative attitude towards tax inspectors is created. Communication can be verbal or in writing. Verbaly communication is not documentary, therefore demand for written communication is increasing. For better communication, it is important that taxable persons cooperate in the procedure and do not interfere in it. If irregularities are determined during the procedure, the tax inspector shall write a proposal to the Court for Minor Offences. postopek komuniciranja davčni inšpektor davčni zavezanec odločba davčni nadzor. process of communication tax inspector taxpayer an order tax control. true true false [L. Krajnc] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-25 14:59:47 2015-11-09 09:32:04 2022-06-05 03:05:16 2021-05-10 03:18:47 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12127516 URN:SI:UM:DK:CRCCWSDQ UN_Krajnc_Lucija_2015.pdf UN_Krajnc_Lucija_2015.pdf 1 53932A7BB6353EFC4129C94E51B0FBF1 1cac9970ddd95284a3b9de98f702628f945ff0e4ba0cdfe06be3e5ba283fd25c a84cabf1-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=81079 Ekonomsko-poslovna fakulteta 0 0 0