SODELOVALNA DOLŽNOST ZAVEZANCEV ZA DAVEK

Kelenc, Anita

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Title:	SODELOVALNA DOLŽNOST ZAVEZANCEV ZA DAVEK
Authors:	ID Kelenc, Anita (Author) ID Kobal, Aleš (Mentor) More about this mentor...
Files:	MAG_Kelenc_Anita_2016.pdf (819,80 KB) MD5: 68CC79C72A8452BB768DC48F2A604053
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Sodelovalna dolžnost je dolžnost zavezanca za davek do sodelovanja pri ugotavljanju dejanskega stanja, še posebej v smislu razkritja davčno relevantnih dejstev, kot tudi predlaganja dokazov. Finančni organi se v smislu izbire dokaznih sredstev (dokazil) v postopku izpolnjevanja preiskovalnih dolžnosti, lahko pri uresničevanju preiskovalnega načela obrnejo po pomoč k zavezancu za davek oziroma k drugim udeležencem postopka. Pravni redi zavezancem za davek nalagajo dodatne dolžnosti z namenom, da se popolnoma in pravilno ugotovijo vsa pravno relevantna dejstva. Zavezanec za davek je finančnim organom dolžan dajati podatke, predložiti poslovne knjige in evidence, listine, poslovno dokumentacijo in druge dokumente na kraju opravljanja davčnega inšpekcijskega nadzora ter dajati pojasnila, ki so potrebna za njihovo razumevanje. Sodelovalna dolžnost zavezanca za davek je bistvena značilnost, po kateri se davčni postopek razlikuje od drugih postopkov, ter zagotavlja učinkovit nadzor in s tem enakost zavezancev pred zakonom. Zavezanec za davek ima hkrati pravico in obveznost, da v davčnem postopku neposredno sodeluje, če ne neposredno sam, pa prek oseb, ki jih pooblasti za sodelovanje z inšpektorjem. Zavezanec za davek s tem, ko krši sodelovalno dolžnost – ne predlaga davčnih obračunov, vsebinsko nepravilno vodi poslovne knjige, poda neresnične in nepopolne podatke, itd., prevzame riziko, da njegova davčna osnova ne bo točno ugotovljena. Odgovornost zavezanca za davek za razjasnitev dejanskega stanja se veča v odvisnosti od števila dejstev in dokaznih sredstev, ki sicer sodijo v izključno sfero zavezanca za davek. Slednja ugotovitev še posebej velja v tistih konkretnih davčnih primerih, ki vsebujejo na strani zavezanca za davek mednarodni element, ko imamo opravka z dejanskim stanjem, ki se je v celoti ali v določenem delu uresničilo v tujini, kjer nacionalni davčni organi nimajo nikakršne pristojnosti.
Keywords:	Sodelovalna dolžnost, zavezanec za davek, finančni organ, dolžnost dajanja podatkov, materialna resnica, preiskovalno načelo, predložitev dokazov, zaslišanje stranke, davčna načela, poslovne knjige in evidence.
Place of publishing:	Maribor
Publisher:	[A. Kelenc]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61192
UDC:	336.225.678(043.3)
COBISS.SI-ID:	5209387
NUK URN:	URN:SI:UM:DK:FUIKEFOF
Publication date in DKUM:	26.10.2016
Views:	2194
Downloads:	185
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	Compliance to taxpayers
Abstract:	Duty of collaboration is the duty of a taxable person to cooperate in assessing the true state, especially in terms of disclosing tax-relevant facts, and producing evidence. With regard to obtaining evidence in the process of investigative duties, the fiscal authorities may, when fulfilling the investigation principle, turn to the taxable person or other parties involved for help. Legal orders impose additional duties on taxable persons in order to achieve a complete and correct assessment of all the legally relevant facts. A taxable person is obliged to provide data, submit record keeping, documents, business records and other documents to the fiscal authorities on-site during the tax investigation and also give any necessary explanations when needed. The duty of collaboration of a taxable person is the main feature that distinguishes the tax procedure from other procedures. This duty ensures effective control and equality of taxable persons before the law. A taxable person has both a right and an obligation to be directly involved in the tax procedure or indirectly by authorizing other persons to cooperate with tax inspectors. A taxable person violates the duty of collaboration by not filing the tax return, by managing record keeping that is substantially incorrect, by providing false or incomplete data, etc. Thereby, the taxable person assumes the risk that the tax base might not be accurately determined. The duty of a taxable person is to clarify the true state. Its increase is based on the amount of facts and evidence which are solely in the domain of the taxable person. The latter is true, especially in particular tax cases that involve an international element on the side of the taxable person, when dealing with the true state that was entirely or partially carried out abroad, where national tax authorities have no jurisdiction.
Keywords:	Duty of collaboration, taxable person, fiscal authorities, duty to provide data, material truth, investigation principle, production of evidence, hearing the party, tax principles, record keeping.

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