| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:OBDAVČITEV NENAPOVEDANIH DOHODKOV POSAMEZNIKOV S POSEBNIM POUDARKOM NA SKLADNOSTI 70-ODSTOTNE DAVČNE STOPNJE Z USTAVO REPUBLIKE SLOVENIJE
Authors:ID Erjavšek, Katja (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Erjavsek_Katja_2016.pdf (922,81 KB)
MD5: 1FA9F783B08A6C62F1C4FD9B7470C74C
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Leta 2014 je slovenski zakonodajalec z uveljavitvijo Zakona o spremembah in dopolnitvah Zakona o davčnem postopku (ZDavP-2G) spremenil in zaostril ureditev obdavčitve nenapovedanih dohodkov in dohodkov neznanega izvora. Posebnemu davku je namenil samostojen člen (zdaj 68.a člen ZDavP-2) in davek tudi prvič uradno poimenoval kot davek od nenapovedanih dohodkov. Podaljšal je obdobje, za katerega lahko davčni organi odmerjajo davek od nenapovedanih odhodkov, in sicer s petih na deset let in uvedel še nekatere druge spremembe, predvsem pa je povišal davčno stopnjo na 70 odstotkov. Po tolikšni davčni stopnji v Sloveniji ni obdavčen noben drug dohodek, avtorica pa v magistrski nalogi ugotavlja, da so posamezniki, ki morajo plačati kar 70 odstotkov davka na ugotovljene nenapovedane dohodke, pred zakonom v neenakem položaju glede na preostale posameznike, ki so svojo zakonsko obveznost izpolnili. Gre torej za kršitev načela enakosti pred zakonom po drugem odstavku 14. člena Ustave Republike Slovenije. Hkrati avtorica pokaže, da je 70-odstotna davčna stopnja neustavna tudi z vidika varstva pravice do zasebne lastnine (in dedovanja) iz 33. člena Ustave RS. Ustavno sodišče Republike Slovenije je že zavzelo stališče, da so davčne stopnje pri davkih na dohodek, ki presegajo 50 odstotkov, poseg v pravico do zasebne lastnine, z uporabo t. i. testa legitimnosti in strogega testa sorazmernosti pa je avtorica ugotovila, da je tak poseg neustaven. Avtorica pokaže, da je bil interes zakonodajalca predvsem kaznovanje »kršiteljev« ter (specialna in generalna) prevencija, tj. preprečevanje ponavljanja tovrstnega neželenega vedenja posameznikov. Vendar pa namen davčne zakonodaje ni in ne more biti kaznovanje, temveč je temu namenjena prekrškovna in kazenska zakonodaja. Zato meni, da je 70-odstotna davčna stopnja že konfiskatorna.
Keywords:davek, dohodek, nezakonit dohodek, nenapovedan dohodek, davek od nenapovedanih dohodkov, načelo enakosti, test sorazmernosti
Place of publishing:Maribor
Publisher:[K. Erjavšek]
Year of publishing:2016
PID:20.500.12556/DKUM-61889 New window
UDC:336.22:342.7(043.3)
COBISS.SI-ID:5193003 New window
NUK URN:URN:SI:UM:DK:P8B8DGSV
Publication date in DKUM:18.10.2016
Views:2716
Downloads:205
Metadata:XML DC-XML DC-RDF
Categories:PF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and 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:Taxation of Undeclared Income of Individuals with a Special Emphasis on the Accordance of the 70 Percent Tax Rate with the Constitution of the Republic of Slovenia
Abstract:In 2014, the Slovenian legislator enacted the Act Amending the Tax Procedure Act (ZDavP-2G), which altered and harshened the regulation of taxation of undeclared income and of income of unknown origin. He formed a special provision and Article (now Article 68a of the Tax Procedure Act) and he named the tax officially as the undeclared income tax. The legislator also prolonged the period for which the tax authority may tax the undeclared income, i.e. from five to ten years, and he implemented some further changes, together with a 70 percent tax rate. Such a high tax rate is unique in Slovenian tax regulation. The author claims that the individuals, who are obliged to pay 70 percent tax on undeclared income, are not in the same position as the individuals who have fulfilled their legal duty. Therefore, she claims this provision to be a violation of the equality principle according to second paragraph of Article 14 of the Constitution of the Republic of Slovenia. In addition, the author demonstrates the 70 percent tax rate to be unconstitutional from the view of protection of the right to property (and inheritance) as defined in Article 33 of the Constitution. The Constitutional Court has already ruled that income tax rates must not exceed half of the taxpayer’s income in order not to constitute an intervention to the right of (private) property. The author has used the so-called legitimacy and strict proportionality test to prove such intervention unconstitutional. The author shows the interest of the legislator to be predominantly to punish “the violators” and (special and general) prevention, i.e. preventing the repetition of such undesired behaviour of individuals. Notwithstanding, the aim of the tax legislation is and cannot be punishment; for punishment the legislation on minor offences and criminal legislation are intended. Therefore, the author regards the 70 percent tax rate as already confiscatory.
Keywords:tax, income, illegal income, undeclared income, undeclared income tax, equality principle, proportionality test


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica