JAVNO RAZKRIVANJE PODATKOV DAVČNIH DOLŽNIKOV

Logar, Tina

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	JAVNO RAZKRIVANJE PODATKOV DAVČNIH DOLŽNIKOV
Authors:	ID Logar, Tina (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	MAG_Logar_Tina_2016.pdf (1,68 MB) MD5: 8DB528A456E8006907E7CD5922F8F4B2
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	PF - Faculty of Law
Abstract:	Novela Zakona o davčnem postopku, ki se je začela uporabljati s 1. januarjem 2013, je uvedla javno objavo seznama davčnih neplačnikov. V magistrski nalogi je predstavljena analiza primerjalno-pravne ureditve javne objave seznama davčnih dolžnikov in sodne prakse na tem področju. Javna objava podatkov o zavezancih za davek, ki so fizične osebe in ne opravljajo dejavnosti, pomeni poseg v ustavno pravico do varstva osebnih podatkov in pravico do enakega varstva pravic. Država je tako sprejela odločitev, da je potrebno javnemu interesu dati prednost pred posameznikom-davčnim neplačnikom, katerega podatki so bili prej varovani z davčno tajnostjo. Država želi z javno objavo podatkov o posameznih davčnih neplačnikih spodbuditi prostovoljno, pravilno in pravočasno plačilo davčnih obveznosti. Država bi lahko ravnala drugače in s svojim ukrepom manj invazivno posegla v zasebnost posameznika ter v pravico do enakega varstva pravic. Javna objava davčnih neplačnikov, ki davčni upravi več kot 90 dni dolgujejo najmanj 5000 evrov, ni nujen in primeren ukrep za dosego namenov, zaradi katerih je bil sprejet, poseg v pravico posameznikov do varstva osebnih podatkov pa tudi ni sorazmeren z (neobstoječimi) pozitivnimi učinki javne objave seznama davčnih dolžnikov. Zakonodajalec bi moral predpisati, da se javno lahko objavijo samo podatki o davčnih dolžnikih iz pravnomočnih odločb davčnega organa. O nameri javne objave podatkov davčnih dolžnikov in o podatkih, ki bodo javno objavljeni na spletnih straneh davčnega organa, bi moral biti davčni dolžnik predhodno tudi obveščen. V nalogi je predstavljena problematika objave osebnih podatkov o davčnih dolžnikih na svetovnem spletu tudi z vidika omejitve informacijske zasebnosti in možnosti posameznika, da izpodbija napačno objavljene podatke ali zahteva njihov umik. Sporna je tudi objava davčnih dolžnikov na seznamu davčnih neplačnikov v primeru odložene davčne izvršbe in v primeru podane vloge za obročno odplačilo dolga v največ treh obrokih, ki jo davčni organ v vseh primerih odobri. Glede na visok znesek skupnega davčnega dolga pa bi morala država narediti več za to, da je davčni sistem učinkovit, kar vključuje učinkovito pobiranje davkov in uspešnost davčnega organa pri izterjavi davka.
Keywords:	osebni podatek, razkritje podatkov, seznam davčnih neplačnikov, davčna tajnost, človekove pravice
Place of publishing:	Maribor
Publisher:	[T. Logar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61309
UDC:	336.22:342.7(043.3)
COBISS.SI-ID:	5192747
NUK URN:	URN:SI:UM:DK:USPOSZJF
Publication date in DKUM:	18.10.2016
Views:	1908
Downloads:	152
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:	Public disclosure of tax defaulters
Abstract:	The amendment to the Tax Procedure Act, which came into force on 1 January 2013, introduced a publicly available list of tax defaulters. The current work introduces an analysis of the comparative and lawful overview of public disclosure of tax defaulters. Public release of data on tax payers who are natural persons and do not pursue an activity in an employed or self-employed capacity is considered an infringement of the constitutional right of protection of personal data and of the right to equal protection. By doing so, the State took a decision that the public interest should be given precedence over the individual-tax non-payers, whose data had been previously protected by tax secrecy. By publicly releasing data on individual tax defaults the State aspires to encourage voluntary, orderly and timely payment of tax liabilities. However, the State could have acted in a less invasive manner of encroaching on the privacy of individuals and of the right to equal protection. Public announcement of tax defaulters which the tax authorities for more than 90 days due to at least 5000 evrovos, is not a necessary and appropriate measure to achieve the purposes for which it was adopted, interference with the right of individuals to protection of personal data is also not commensurate with the (non-existent) positive effects publication of the list of tax debtors. The legislator should stipulate that the public can be published only data on tax debtors from final decisions of the tax authority. The intention of the public release of the data of tax debtors and the data will be made publicly available on the website of the tax authority, should the tax debtor shall also be informed in advance. The master’s degree thesis introduces an issue of publication of personal data on tax debtors on the Internet also in terms of information privacy limitations and in regards of possibilities of the individual to refute the incorrect published data or to require their withdrawal. Controversial is the publication of tax debtors on the list of tax defaulters in the case of deferred tax enforcement and in the event of application being made for the repayment of debt in installments in up to three installments by tax authorities in all cases approve. Given the high amount of the total tax debt, but the government should do more to ensure that the tax system is effective, including the effective collection of taxes and effectiveness of the tax authorities for the recovery of tax.
Keywords:	personal data, disclosure of data, list of tax debtors, tax secrecy, human rights

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back