Davčni inšpekcijski nadrzor

diplomsko delo

Nina Lozinšek (Author), Bojan Škof (Mentor)

Abstract

Davčni inšpekcijski nadzor je del davčnega nadzora, ki obsega nadzor nad izvajanjem oziroma upoštevanjem zakonov o obdavčenju in Zakona o davčnem postopku. Opravlja se tako v korist kot v breme zavezanca za davek. Nanašati se mora predvsem na tista dejstva in okoliščine, ki lahko vplivajo na povečanje ali zmanjšanje davčne obveznosti, ali ki vplivajo na prenos davčne obveznosti med davčnimi obdobji. Davčni inšpekcijski postopek je poseben upravni postopek, pri katerem je stvarno pristojen na prvi stopnji davčni urad Davčne uprave RS, na drugi stopnji pa Ministrstvo za finance. Davčni inšpekcijski nadzor izvajajo davčni inšpektorji, ki so javni uslužbenci — uradniki, zaposleni za nedoločen čas.

Keywords

davčni nadzor;davčni urad;davčna inšpekcija;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2009
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[N. Lozinšek]
UDC:	336.2:35.072.6(043.2)
COBISS:	4012331
Views:	4334
Downloads:	451
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax inspection supervision
Secondary abstract:	Tax inspection supervision is part of tax supervision which comprises supervision over execution and consideration of laws on taxation and of Tax Procedure Act. It is done so to benefit as to burden person liable for tax. It must refer above all to those facts and circumstances, that they can influence enlargement or reduction of tax obligation, or that they influence transfer of tax obligation between tax periods. Tax inspection procedure is special administrative procedure, at which is materially competent on first degree tax office of Tax Administration of the Republic Slovenia and on second degree Ministry of Finance. Tax inspection supervision are done by revenue officers, who are civil servants- officials employed for undecided time.
Secondary keywords:	tax supervision;tax inspection;tax office;administrative procedure;inspector;person liable for tax;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Pravna fakulteta
Pages:	73 f.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;social sciences;družbene vede;public administration;government;military affairs;javna uprava;
ID:	988436