Odlog davčne obveznosti

diplomsko delo

Milena Derling (Author), Bojan Škof (Mentor)

Abstract

V trenutni gospodarski situaciji fizične osebe in gospodarski subjekti vse težje izpolnjujejo svoje davčne obveznosti do države. Zaradi najrazličnejših situacij zaradi katerih ne morejo plačati celotnega zneska naenkrat Zakon o davčnem postopku omogoča odpis, delni odpis, odlog in obročno plačevanja davka za fizične osebe ter odlog in obročno plačevanje davka za poslovne subjekte v primeru nastanka hujše gospodarske škode. Podrobnejši kriteriji in merila za odpis, delni odpis, odlog in obročno plačevanje davka so določeni v Pravilniku o izvajanju Zakona o davčnem postopku. Z ozirom na današnji ekonomski položaj posameznih davčnih zavezancev v Republiki Sloveniji omenjeni instituti vsekakor zahtevajo poglobljeno obravnavo vendar se bom zaradi razsežnosti obravnavane tematike v nadaljevanju osredotočila samo na odlog plačila davka. Davčnemu zavezancu, ki je fizična oseba, davčni organ lahko dovoli odlog plačila davka za čas do dveh let, če bi se s plačilom davčne obveznosti lahko ogrozilo njegovo preživljanje ali preživljanje njegovih družinskih članov. V kolikor pa je davčni zavezanec poslovni subjekt, lahko davčni organ dovoli odlog plačila davka za čas do dveh let, če bi mu zaradi plačilne nezmožnosti ali izgube sposobnosti pridobivanja prihodkov iz razlogov, na katere ni mogel vplivati, nastala hujša gospodarska škoda in bi odlog plačila davka omogočil preprečitev hujše gospodarske škode.

Keywords

davčno pravo;obdavčitev;davki;davčni zavezanec;odlog plačila davka;davčni organ;fizična oseba;poslovni subjekt;hujša gospodarska škoda;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. Derling]
UDC:	336.2(043.2)
COBISS:	4722987
Views:	1184
Downloads:	146
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	POSTPONE TAX OBLIGATION
Secondary abstract:	In the current economic situation natural persons and business entities are having more and more trouble fulfiling their tax obligations toward the country/state. Because of different situations and because they cannot pay the total amount at a time, the Law on tax procedure enables a write-off, a write-down, tax payment deferral and tax payment in installments to natural entities, as well as tax payment deferral and tax payment in installments to business entities in case of a serious economic damage. Detailed criteria and standards for write-off, write-down, tax payment deferral and tax payments in installments are set in Rules on the emplementaion of Tax procedure act. With respect to today's economic situation of individual taxpayers in Republic of Slovenia mentioned institues certainly require detailed analysis but because of the dimension of this very topic I am going to focus only on tax payment defferal later on. The tax authority can permit the deferral of tax payments, to a taxpayer who is a natural entity, for up to two years if the payment of the tax liability could jeopardize his livelihood or subsistence of his family members. If the taxpayer is a business entity, the tax authority may permit the deferral of tax payments for up to two years. One reason is insolvency or loss of the ability of obtaining income for reasons beyond his control. Second reason is severe economic harm, which he could not affect. The tax payment deferral suspends the tax payment and might reduce the serious economic damage.
Secondary keywords:	Keywords: tax;taxpayer;tax deferral;tax authority;natural entity;business entity;serious economic damage;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	30 f.
ID:	8729487