Nekonsistentnost davčne zakonodaje z zakonom o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju

magistrska naloga

Magdalena Jakob (Author), Aleš Kobal (Mentor)

Abstract

Raziskovalna naloga obravnava področje ureditve obdavčitve davčnih zavezancev v stečajnih postopkih in na podlagi proučitve in analize ureditve obdavčitve po posameznih zakonih izpostavlja primere nekonsistentnosti določb davčne in stečajne zakonodaje. Predstavljen je vpliv trenutnih zakonskih rešitev v davčni kot tudi v stečajni zakonodaji na višino razpoložljive stečajne mase za poplačilo upnikov stečajnega dolžnika in na uresničevanje temeljnih načel stečajne zakonodaje. Raziskava je omejena na dve najpogostejši vrsti stečajnega postopka, to je na stečajni postopek nad pravno osebo in na postopek osebnega stečaja. Davčna zakonodaja vsebuje zelo malo zakonskih določb, ki bi se nanašale izključno na obdavčitev davčnih zavezancev v času stečajnega postopka, v večini primerov se uporabljajo splošna zakonska določila, ki pa ne rešujejo specifičnih dogodkov nastalih v času stečajnega postopka. Stečajni postopek se vodi s ciljem čim večjega in pravičnega poplačila upnikov stečajnega dolžnika. Zaradi nekonsistentnosti davčne in stečajne zakonodaje pa obdavčitev davčnih zavezancev v stečajnih postopkih ni vedno optimalna, kar privede do neupravičenega zmanjšanja stečajne mase in nedoseganja osnovnega cilja in namena vodenja stečajnih postopkov.

Keywords

stečajni postopek;insolvenčna zakonodaja;davčna zakonodaja;obdavčitev v stečajnih postopkih;nekonsistentnost davčne zakonodaje;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[M. Jakob]
UDC:	336.222(043.2)
COBISS:	5181227
Views:	871
Downloads:	85
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Inconsistency of tax legislation with the Financial Operations, Insolvency Proceedings and Compulsory Dissolution
Secondary abstract:	This research project deals with the field of regulation of taxation of taxpayers in bankruptcy and out of the examination and analysis of the taxation arrangements for individual laws highlights inconsistencies in the provisions of the tax and bankruptcy law. Featured is the impact of the current legal solutions in the tax, as well as bankruptcy legislation on the amount of bankruptcy estate available to repay the creditors of the bankruptcy debtor and the exercise of the fundamental principles of bankruptcy law. The study is limited to the two most common types of bankruptcy proceedings, is bankruptcy proceedings against a legal person and personal bankruptcy. Tax legislation contains very few legal provisions which would relate exclusively to the taxation of taxpayers during the bankruptcy proceedings, in most cases apply the general statutory provisions, but does not solve the specific events arising during bankruptcy proceedings. Bankruptcy proceedings are conducted with the aim of maximizing and just pay off the creditors of the bankruptcy debtor. Due to inconsistencies in the tax and bankruptcy legislation while taxation of taxpayers in bankruptcy proceedings may not always optimal, leading to an unwarranted reduction of the bankruptcy estate and the failure to achieve its primary objective and purpose of the management of insolvency proceedings
Secondary keywords:	bankruptcy proceedings;insolvency law;tax law;taxation of the insolvency proceedings;the inconsistency of tax legislation;master thesis;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	VI, 105 str.
ID:	9144632