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Title:Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev
Authors:ID Špilar, Marjan (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
ID Grafenauer, Božo (Comentor)
Files:.pdf DOK_Spilar_Marjan_2018.pdf (2,29 MB)
MD5: 130C2309596E10ADCDF101D60E507613
PID: 20.500.12556/dkum/11c1f072-8c89-49f5-afe9-254a9f6d38a1
 
Language:Slovenian
Work type:Dissertation
Typology:2.08 - Doctoral Dissertation
Organization:PF - Faculty of Law
Abstract:Doktorska naloga z naslovom »Posebni instituti davčnega postopka v razmerju do varstva javnega interesa in varstva pravic zavezancev« obravnava pravno ureditev davčnega postopka s poudarkom na posebnih institutih davčnega postopka, s katerimi se pri pobiranju davkov posega v zelo občutljivo razmerje med zasebno in javno koristjo in s tem kolizijo interesov, pri čemer slednja ni absolutna in neomejena. V uvodnih poglavjih (drugem in tretjem) doktorske disertacije, je prikazan naš upravno postopkovni sistem, ki temelji na pravilih splošnega upravnega postopka in pravilih posebnih upravnih postopkov, med katerimi je eden najzahtevnejših in najobsežnejših prav gotovo davčni postopek. V tem delu disertacije je obravnavanih vrsto vprašanj in dilem glede preglednosti, sistematičnosti in popolnosti naše davčno postopkovne oziroma splošne davčne zakonodaje, kot tudi njene primerljivosti s tujimi pravnimi ureditvami. V osrednjem delu doktorske disertacije (četrto poglavje) so podrobno obravnavani in analizirani nekateri izbrani posebni instituti davčnega postopka in sicer zavezujoča informacija, samoprijava ter odpis, odlog in obročno plačevanje davkov za fizične osebe. Navedeni instituti so obravnavani z vidika namena normiranja v zakonu, ki se lahko odraža v nesorazmernem varovanju javne koristi pri pobiranju davkov oziroma nezadostnem varovanju pravic davčnih zavezancev pri izpolnjevanju njihovih davčnih obveznosti. Pri nekaterih posebnih institutih pa se pojavljajo tudi vprašanja in dileme glede njihove skladnosti z načelom pravne države in drugimi ustavnimi načeli, oziroma prekomernega poseganja v temeljne ustavne pravice zavezancev za davek. V zadnjem poglavju vsebinskega dela doktorske disertacije, so na kratko prikazani nekateri tuji instituti davčnega postopka, s katerimi se še dodatno krepi transparenten in enakopraven odnos do zavezancev pri pobiranju davkov, vendar jih naša davčna zakonodaja ne pozna. Celotna tematika je v doktorski disertaciji obravnavana s pravno teoretičnega in praktičnega vidika ter vidika domače in tuje sodne prakse. Pravno primerjalno pa je prikazana ureditev davčnega postopka in posebnih institutov v sosednji Republiki Avstriji, kot tudi v nekaterih drugih državah Evropske unije.
Keywords:splošni upravni postopek, davčni postopek, davčni zavezanec, posebni instituti davčnega postopka, zavezujoča informacija, samoprijava, odpis, odlog in obročno plačevanje davkov za fizične osebe.
Place of publishing:[Maribor
Publisher:M. Špilar]
Year of publishing:2018
PID:20.500.12556/DKUM-67692 New window
UDC:336.225.642(043.3)
COBISS.SI-ID:5584427 New window
NUK URN:URN:SI:UM:DK:JUDWSKUJ
Publication date in DKUM:28.05.2018
Views:3325
Downloads:414
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Special institutes of the tax procedure in relation to the public interest protection and the taxpayers right protection
Abstract:The doctoral thesis with the title “Special institutes of the tax procedure in relation to the public interests protection and the taxpayers right protection” discusses the legal regulation of the tax procedure with an emphasis on the special institutes of the tax procedure which interfere in a very sensitive relationship between private and public benefit and in this way in the collision of interests, while the latter is not absolute and unlimited. The introduction chapters of the doctoral thesis present our administrative procedural system which consists of the rules of general administrative procedure and the rules of special administrative procedures, among which the tax procedure is certainly one of the most demanding and also the most extensive. A number of questions and dilemmas concerning complexity, systematic approach, integrity and wholeness of our tax procedural, respectively, general tax legislation, as also its comparability to foreign legal regulations, are discussed in this part of the doctoral thesis. The selected special institutes of the tax procedure namely, advance tax ruling, self incrimination and tax write-off, deferral and payment in instalments for individuals are discussed in details within the central part (fourth chapter) of the doctoral thesis. The stated institutes are discussed from the aspect of standardisation within the law which might reflect in the protection of the public benefit to an extensive degree by the tax collection, respectively in the insufficient protection of taxpayers' rights with their tax obligations fulfilment. Questions and dilemmas concerning accordance with the principles of the rule of law and other constitutional principles, respectively the extensive interference in the basic constitutional taxpayers' rights appear in respect to some special institutes, as well. A short presentation of some foreign tax procedure institutes which contribute additionally to the transparent and equal relation to taxpayers concerning tax collection and which are not contained in our tax legislation, is the content of the last chapter of the doctoral thesis, as well. The entire topic within the doctoral thesis is discussed from legally theoretical and practical aspect and from domestic and foreign legal practice point of view. However, the regulation of the tax procedure and the special institutes in the neighbour Republic Austria, as also in some other European Union countries, is presented from the legal comparative point of view.
Keywords:general administrative procedure, tax procedure, taxpayer, special institutes of the tax procedure, advance tax ruling, self incrimination, tax write-off, deferral and payment in instalments for individuals


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