Odlog in obročno plačevanje davčne obveznosti

diplomsko delo

Matija Udovč (Author), Bojan Škof (Mentor)

Abstract

Zakon o davčnem postopku davčnim zavezancem omogoča odlog ali obročno plačevanje davka, kar predstavlja izjemo od načela zakonitega in pravočasnega izpolnjevanja ter plačevanja davčnih obveznosti. Posamezni institut omogoča davčnemu organu odobritev odloga ali obročnega plačevanja davčne obveznosti, v kolikor bi s tem preprečil socialno ogroženost davčnega zavezanca – fizične osebe, ali bi na tak način lahko premostil trenutne likvidnostne težave in preprečil nastanek hujše gospodarske škode v primeru, da je davni zavezanec poslovni subjekt. Zakon pa opredeljuje tudi odlog in obročno plačevanje davka v posebnih primerih, kjer kot pogoj za odobritev zadostuje trenutna nezmožnost plačila davka ali zavarovanje davčne obveznosti. Pogoje in kriterije, ki jih pri presoji upravičenosti do uporabe instituta uporablja davčni organ predpisuje Pravilnik o izvajanju Zakona o davčnem postopku in ostali področni zakoni, ki vsebujejo posamezne določbe in se smiselno navezujejo na obravnavano tematiko. V navedenih primerih uporabe instituta država poskuša premostiti trenutno plačilno nezmožnost davčnega zavezanca zato sem mnenja, da institut odloga in obročnega plačevanja davka v luči današnje ekonomske situacije zasluži poglobljeno in kritično obravnavo.

Keywords

davčno pravo;obročno plačevanje davka;davčni organi;socialna ogroženost;poslovni subjekti;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. Udovč]
UDC:	34(043.2)
COBISS:	4379691
Views:	1472
Downloads:	121
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	deferral or installment payment of tax
Secondary abstract:	Tax Procedure Act allows taxpayers a deferral or installment payment of tax, which is an exception to the principle of legitimate and timely delivery and payment of tax liabilities. Individual institute provides tax authority granting a deferral or installment payment of tax liabilities, if this would prevent social risks of the taxpayer - a natural person, or would thus be able to overcome the current liquidity problems and avoid serious economic damage in the event that the taxpayer is a business entity. The Act also defines the delay and payment by installments of tax in special cases where a sufficient condition for the approval is either the current inability to pay the tax or the insurance of tax liability. Conditions and criteria to be used in assessing eligibility for application of the concept used by the tax authority are prescribed in the Regulations implementing the Law on Tax Procedure and other sectoral provisions, which contain specific provisions and are reasonably related to the subject matter. In those cases the State attempts to bridge the current payment inability of the taxpayer so it seems that Institute of deferment and installment payment of tax in the light of today's economic situation deserves a thorough and critical reading.
Secondary keywords:	deferment of tax payment by installments of tax;tax administration;taxpayer;social threats;serious economic damage;a natural person;business entity;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	80 f.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;
ID:	1026062