magistrska naloga
Maja Goltes (Author), Aleš Kobal (Mentor)

Abstract

Problematika odmere davka v posebnih primerih obravnava postopke, ko lahko davčni organ v davčno inšpekcijskem nadzoru ugotavlja davčno osnovo s cenitvijo davčne osnove. Cenitev davčne osnove je poseben ugotovitveni postopek, v katerem se ugotavljajo dejstva in pridobivajo dokazi, ki so pomembni za preučevanje in ugotavljanje poslovnih dogodkov v preteklosti, na podlagi katerih davčni organ lahko določi verjetno davčno osnovo. Oceno davčne osnove lahko opravi davčni organ potem, ko so izčrpana vsa druga razpoložljiva sredstva in informacije, da bi se ugotovila dejanska davčna osnova za obdavčenje. Če davčni organ ugotovi da podatki, listine in davčne napovedi, ki jih je predložil zavezanec za davek ne ustrezajo dejanskemu stanju, se davčna osnova in odmera davka lahko ugotavljata s cenitvijo davčne osnove. Pri ugotavljanju davčne osnove z oceno mora biti izpolnjen vsaj eden izmed predpisanih pogojev po določilih 68. člena Zakona o davčnem postopku (ZDavP-2), ki je edina pravna podlaga, ki določa v katerih primerih davčni organ lahko ugotovi predmet obdavčitve z oceno davčne osnove in na tej podlagi odmeri davek. Postopek cenitve davčne osnove je izjema, kjer je zakonodajalec kot merilo za oceno davčne osnove določil verjetnost, ter s tem pooblastil davčni organ, da lahko odstopa od temeljnega načela davčnega procesnega prava – načela materialne resnice. ZDavP-2 ne določa metod ocene davčne osnove, ravno tako jih ne določa noben drug zakon. Davčni organ ima v okviru diskrecijske pravice v ugotovitvenem postopku možnost izbrati eno ali več metod cenitve davčne osnove, zavezanec za davek pa ne more vplivati ali sodelovati pri izboru metode ocene davčne osnove. Pri dokazovanju dejstev, ki bi mu znižala verjetno davčno osnovo, ima zavezanec za davek možnost dokazovanja le z listinskimi dokazi. To ga v inšpekcijskem postopku ocene davčne osnove nekako postavlja v neenakopraven položaj v primerjavi z davčnim organom. Pravna varnost zavezancev za davek bi lahko bila višja s spremembami na zakonodajnem in sodnem področju.

Keywords

davčno pravo;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: M. Goltes]
UDC: 336.222(043.2)
COBISS: 5232939 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Special instances of tax base assessment
Secondary abstract: Special instances of tax base assessment include those cases, in which, during the supervision process, the tax authority can determine the tax base using tax base assessment. Tax base assessment is a special investigation procedure, which includes the discovery of facts and the collection of evidential material, important to investigate and research those past trade events, which the tax authority can use to carry out the eligible tax base assessment. Tax base assessment is carried out by the tax authority after there are no other assets and facts available, which would help to determine the actual tax base. The tax base and the tax assessment can be established by using tax base assessment methods if the tax authority discovers that the files, documents, and tax returns handed over by the taxpayer do not match the actual facts. At least one legally obliged term under Article 68 of the Tax-Insurance Procedure Code (ZDavP-2), which is the only appropriate legal basis that determines in which cases the tax authority has the power to establish the subject to taxation with tax base assessment methods, which are then followed by tax assessment, must meet the demands when establishing the tax base by grading. The tax base assessment procedure is an exception, in which the legislator defines standards as a probability based on the tax base assessment and authorises the tax authority to derogate from the basic tax procedural law principles – the tangible truth principles. The ZDavP-2, as well as any other act, does not issue the tax base assessment methods. Within the discretion framework of the determination procedure, the tax authority has the possibility to choose one or more tax base assessment methods, however, the taxpayer cannot influence or take part in the tax base assessment method decision. When proving facts, which would reduce the eligible tax base assessment, the taxpayer can submit only documentary evidence. In doing so the taxpayer is set in an unequal position in comparison to the tax authority during the investigation procedure. The legal certainty of the taxpayer could get higher regarding the changes made in the legislation and judicial area.
Secondary keywords: tax law;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: XI, 107 f.
ID: 9156689