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Title:Samoprijava v davčnem postopku
Authors:ID Žehelj, Maša (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Zehelj_Masa_2018.pdf (1,01 MB)
MD5: 78ABCF529C8B40A04B65F8D5DEDBAF4E
PID: 20.500.12556/dkum/fcc5d5ba-1470-4c68-99c0-7a91d34da4e3
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:V magistrski nalogi se ukvarjam z institutom s področja davčnega prava, in sicer z davčno samoprijavo. Ta institut je bil v našo zakonodajo sprejet z novelo Zakona o davčnem postopku - ZdavP-2B, leta 2005. Urejen je v 55. in 63. členu ZDavP-2, zakon pa sicer samega pojma ne definira. V nalogi skušam ugotoviti, ali bi se oprostitev na prekrškovni ravni morala raztegniti tudi na kazensko pravo, s čimer bi se onemogočilo, da se zavezanec z uporabo instituta davčne samoprijave inkriminira za kaznivo dejanje davčne zatajitve po 249. členu Kazenskega zakonika (KZ-1). Ugotovljeno je bilo, da število davčnih samoprijav z leti, odkar je bil institut sploh sprejet v našo zakonodajo, narašča, s čimer se tudi polni proračun, ki se drugače ne bi.
Keywords:Davčno pravo, davčni postopek, davčna samoprijava, privilegij zoper samoobtožbo, davčni prekršek, davčno kaznivo dejanje
Place of publishing:[Maribor
Publisher:M. Žehelj]
Year of publishing:2017
PID:20.500.12556/DKUM-69238 New window
UDC:336.225.611(043.3)
COBISS.SI-ID:5528875 New window
NUK URN:URN:SI:UM:DK:YLKGZT73
Publication date in DKUM:18.01.2018
Views:2329
Downloads:479
Metadata:XML DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:13.12.2017

Secondary language

Language:English
Title:Voluntary tax disclosure in the tax procedure
Abstract:In the thesis, we dealt with tax law, specifically the institution of voluntary tax disclosure. The institution was adopted into Slovenian law in 2005 with the amending Tax Procedure Act (ZdavP-2B). It is regulated in Articles 55 and 63 of the ZDavP-2 Act, with the Act, however, not defining the concept itself. In the thesis, we tried to establish whether the exemption regarding fines should also cover criminal law. Taxable persons would therefore not incriminate themselves for the criminal offence of tax evasion (punishable in Article 249 of the Criminal Code) when using the institution of voluntary tax disclosure. We established that the amount of voluntary tax disclosures has been increasing since the institution was adopted into Slovenian law. The state budget has therefore also been benefitting, which would otherwise not happen.
Keywords:Tax law, tax proceeding, voluntary tax disclosure, privilege against self-incrimination, tax minor offence, tax criminal offence


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