20.500.12556/DKUM-68330 Javna objava davčnih dolžnikov kot ukrep proti plačilni nedisciplini Public announcement of tax defaulters as measure against payment indiscipline Plačilna nedisciplina na področju davkov je v Sloveniji postala velik problem. Davki so ena glavnih in osnovnih oblik državnih prihodkov in so, skupaj z ostalimi fiskalnimi dohodki, instrument ekonomske in socialne politike države, zato je plačevanje davkov nujno potrebno za njeno delovanje. Zagotavljanje plačilne discipline je naloga civilnega prava, zato mora država vzpostaviti pravno ureditev, ki dolžnike spodbuja k rednemu in pravočasnemu izpolnjevanju obveznosti. Plačilo davka večkrat postane breme, zato si davkoplačevalci na različne načine prizadevajo zmanjšati negativne posledice obdavčitve. V primeru, da zavezanec za davek svoje obveznosti ne poravna v dogovorjenem roku, se z vidika fiskalnih administracij obravnava kot davčni dolžnik, vsota vseh neplačanih davkov pa predstavlja njegov davčni dolg. Plačilno nedisciplino lahko pripisujemo nizki davčni morali, razloge pa lahko iščemo tudi pri neustrezni zakonodaji. Vlada je na področju davčne plačilne nediscipline sprejela nekaj ukrepov, eden izmed njih je tudi javna objava seznama davčnih dolžnikov, ki ga bom podrobneje opisala v diplomskem delu. Poor payment discipline in the area of taxation has become a significant problem in Slovenia. Taxes are one of the main basic means of state revenue and are, together with other fiscal revenue, an instrument of social and economic policies of the state – so collection of taxes is essential for the state's functioning. Ensuring payment discipline is the task of civil law; thus the state must establish a legal system where debtors are encouraged to fulfil their obligations regularly and on time. As tax can present a burden, taxpayers strive to minimise the negative impact of taxation in various ways. Should a taxpayer not fulfil his financial obligations in due time, he is considered a tax debtor by the fiscal administration and the sum of his unpaid taxes represents his tax debt. Poor payment discipline can be ascribed to poor tax morale, while the causes can also be traced to unsuitable legislation . The government has passed several measures in the area of poor tax payment discipline; one of them is the public announcement of the list of tax debtors which will be described in detail in this paper. Plačilna nedisciplina davčni sistem davčna plačilna nedisciplina davčni dolžniki davčna morala javna objava davčnih dolžnikov ukrepi proti plačilni nedisciplini javna objava in poseg v človekove pravice. Payment indiscipline tax system taxes tax payment indiscipline tax defaulters tax morale public announcement of tax defaulters measure against payment indiscipline public announcement and human rights. true true false [Š. Oblak] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2017-09-17 21:15:58 2017-10-30 14:55:56 2022-08-01 15:25:35 2019-07-11 16:49:42 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22:342.7(043.2) 5476651 URN:SI:UM:DK:H06P9PKG UN_Oblak_Spela_2017.pdf UN_Oblak_Spela_2017.pdf 1 454F8A112501F1326A241F524D108D93 d8b918b55f7229c9158abe3f721bbbef5f600144df331645fbb49cff462d912c 45bb5854-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/d1b7616d-4a60-44ea-bafe-71a7b876f648 https://dk.um.si/Dokument.php?lang=slv&id=118191 Pravna fakulteta 0 0 0