Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti

Njavro, Natalija

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti
Authors:	ID Njavro, Natalija (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Njavro_Natalija_2016.pdf (2,14 MB) MD5: 52ED47FEB39707C0221E06F29797D959
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	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.
Keywords:	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.
Place of publishing:	[Maribor
Publisher:	N. Njavro]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60253
UDC:	336.225.67(043.3)
COBISS.SI-ID:	5205035
NUK URN:	URN:SI:UM:DK:NVX922HA
Publication date in DKUM:	25.10.2016
Views:	2185
Downloads:	318
Metadata:
Categories:	PF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	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
Abstract:	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.
Keywords:	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

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back