20.500.12556/DKUM-60253 Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti Fiscal control of a natural person in the light of the constotional principle of the rule of law with the emphasis on the principle of proportionality Davčni nadzor fizične osebe je specifični davčni postopek namenjen razjasnjevanju in ugotavljanju dejstev, s pomočjo katerih davčni organ odmeri davek po 68. a členu Zakona o davčnem postopku. S 1.1.2014 je bila sprejeta novela Zakona o davčnem postopku (ZDavP-2G) , s katero je obdavčitev nenapovedanih dohodkov dobila zakonsko podlago v samostojnem členu. Obdavčitev nenapovedanega dohodka se izvede pod pogojem, da davčni organ ugotovi nesorazmerje ali razliko med vrednostjo sredstev za privatno potrošnjo, ki vključuje premoženje, s katerim razpolaga davčni zavezanec in ta znatno presegajo dohodke, ki jih je zavezanec za plačilo davka napovedal. Davčni organ v tem primeru pozove davčnega zavezanca k predložitvi podatkov o svojem premoženju. Davčni organ ves čas postopka ravna v skladu z načeli davčnega postopka in načeli drugih zakonov, ki ga prav tako zavezujejo. Naloga najprej opredeljuje davčni nadzor fizične osebe v razmerju do najpomembnejšega načela – načela pravne države, s poudarkom na načelu sorazmernosti. Naloga se nanaša na upoštevanje omenjenih načel tako s strani zakonodajalca, kot s strani samega izvajalca zakona – davčnega organa. The fiscal control of a natural person is a specific tax procedure intended for clarifying and establishing facts, with which the tax authority assesses tax pursuant to Article 68a of the Tax Procedure Act. The amending Tax Procedure Act (ZDavP-2G) was adopted on 1 January 2014 with which the imposition of tax of unannounced income obtained a legal basis in an independent article. Taxation of an unannounced income is made on condition that the tax authority establishes a disparity or a difference between the value of assets for private consumption, which includes assets that are at the disposal of a taxable person and these considerably exceed income announced by the person liable for tax. In this case, the tax authority calls upon the taxable person to submit data about his/her assets. Throughout the procedure, the tax authority acts in accordance with the principles of the tax procedure and the principles of other laws according to which it is obliged to act. This thesis further defines the fiscal control of a natural person in relation to the most important principle – the rule of law with an emphasis on the principle of proportionality. The thesis discusses the consideration of the mentioned principles by both the legislator and the tax authority, which enforces the laws. Davčni nadzor davčni zavezanec - fizična oseba dohodnina davek po 68. a členu ZDavP-2G prekomerna obdavčitev načelo pravne države načelo sorazmernosti človekove pravice davčna načela načela Zakona o splošnem upravnem postopku odmera davka od nenapovedanih dohodkov odvzem nezakonito pridobljenega premoženja kaznovalna narava. Fiscal control taxable person – natural person personal income tax tax in accordance with Article 68a of the Tax Procedure Act over-taxation principle of the rule of law principle of proportionality human rights tax principles principles of the General Administrative Procedure Act tax assessment from unannounced income seize illegally acquired assets punitive nature true true false N. Njavro] Slovenski jezik Angleški jezik Magistrsko delo 2016-06-11 21:48:40 2016-10-25 12:19:21 2022-06-22 03:06:31 2019-07-11 11:40:17 2016 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225.67(043.3) 5205035 URN:SI:UM:DK:NVX922HA MAG_Njavro_Natalija_2016.pdf MAG_Njavro_Natalija_2016.pdf 1 52ED47FEB39707C0221E06F29797D959 238bd7a896c342c105feee71e5d44c9dfb44070b22f4d2c1b4c62addc7d19727 ab71df06-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=106577 Pravna fakulteta 0 0 0