magistrska naloga
Marko Horvat (Avtor), Bojan Škof (Mentor)

Povzetek

V magistrski nalogi je obravnavan institut odpisa neporavnanih davčnih obveznosti, kot ukrep socialne politike, pri čemer je izpostavljeno vprašanje smiselnosti ureditve instituta odpisa davčnega dolga v ločenih pravnih virih. Tradicionalno je institut odpisa neporavnanih davčnih obveznosti urejen v Zakonu o davčnem postopku (ZDavP-2), zakonodajalec pa je v preteklosti odpis davka uredil tudi v specialnih predpisih, kot vzporedno obliko instituta odpisa iz davčnega postopka. Odpis davka je lahko posledica objektivnih okoliščin, ob nastopu katerih ZDavP-2 predpisuje odpis davka, kot posledico prenehanja davčne obveznosti (npr. odpis zaradi neizterljivosti kot posledica smrti zavezanca ali prenehanja pravne osebe, zastaranja pravice do izterjave, odpis zaradi pravnomočnega zaključka insolventnega postopka ali pravnomočnosti sklepa o odpustu obveznosti, itd.). V navedenih primerih se odpis davka izvede po uradni dolžnosti, brez meritorne odločitve davčnega organa, za izvedbo odpisa pa zadostuje obstoj okoliščin, na katere ZDavP-2 navezuje prenehanje davčne obveznosti. Druga oblika odpisa neporavnanih davčnih obveznosti je odpis zaradi ogroženosti preživljanja. Gre za postopek, ki se opravi na zahtevo stranke, ki zaradi subjektivnih okoliščin (socialnega položaja, zdravstvenega stanja, elementarne nesreče, itd.) ni sposobna izpolniti svoje davčne obveznosti in poravnati odmerjenega oz. obračunanega davka. Odpis neporavnanih davčnih obveznosti zaradi ogroženosti preživljanja je odraz načela socialne države, ki se uresničuje skozi zavestno odpoved javnofinančnega prihodka države, v zameno za zmanjšanje socialne ogroženosti materialno depriviligiranih davčnih zavezancev, ki bi jim plačilo davka ogrozilo lastno preživljanje oz. preživljanje njihovih družinskih članov. Odpisa davka zaradi ogroženosti preživljanja za posamezne vrste davčnih obveznosti, kljub izpolnjevanju zakonskih pogojev za odpis davka, davčni organ ne more odobriti. V posameznih primerih je odpis davka urejen v specialnih predpisih, katerih namen je enkraten gospodarski ali socialni ukrep. Zadnji takšen primer je Zakon o pogojih za izvedbo ukrepa odpusta dolgov (ZPIUOD), ki je poleg odpusta civilnopravnih obveznosti predvidel tudi postopek odpusta neporavnanih davčnih obveznosti. Temeljni cilj predmetnega zakona naj bi bila takojšnja razbremenitev socialno najšibkejših v smislu odpusta neporavnanih civilnopravnih obveznosti (iz naslova rednih gospodinjskih stroškov, dopolnilnega zdravstvenega zavarovanja in bančnih stroškov) ter odpisa javnopravnih terjatev iz naslova davčnih obveznosti. Ob natančnem pregledu t.i. skrajšanega postopka odpisa neporavnanih davčnih obveznosti zaradi ogroženosti preživljanja, ki ga je uvedel ZPIUOD je mogoče zaznati vrsto restrikcij in omejitev, ki odpis urejajo strožje kot obstoječa ureditev v okviru ZDavP-2 in so posledično privedle do neučinkovitosti izvedenega ukrepa v praksi. Odpis neporavnanih davčnih obveznosti (redna oblika odpisa kot tudi t.i. odpis po skrajšanem postopku) je v nalogi obdelan s pravno teoretičnega vidika, z vidika sodne prakse, primerjalno pa je prikazana ureditev instituta odpisa davčnega dolga v Republiki Hrvaški.

Ključne besede

davčno pravo;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: M. Horvat]
UDK: 336.222(043.3)
COBISS: 5354027 Povezava se bo odprla v novem oknu
Št. ogledov: 1624
Št. prenosov: 114
Ocena: 0 (0 glasov)
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Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Write-off of tax debt in favour of natural persons, as an instrument of a social welfare policy
Sekundarni povzetek: In this master’s thesis, we examine the tax write-off institute (legislation) of the past due tax liabilities as an instrument of a social welfare policy. Due to specific characteristics of tax legislation, we are pondering some well-grounded reasons to rearrange the tax write-off institute in a separate body of law (lex specialis). Traditionally, this institute represents a part of the present Tax Procedure Act (abbr.: TPA, in Slovene: ZDavP-2), while the Slovene legislator proposed the tax write-off to be included in special body of regulations, namely as a parallel form of institute of the write-off during the tax procedure. The tax write-off can be a consequence of an objective circumstance, upon which the TPA anticipates a tax write-off due to expiration of tax liability (e.g. tax write-off due to tax uncollectibility as a result of death of the taxpayer, or expiration of the legal person, recovery rights termination, closure of the insolvency proceedings by the final judicial decision, or final decision by the court regarding dismissal of tax liability, etc.). In these cases, the tax write-off is performed by official duty without previous decision by the tax authority; the procedure of the tax write-off can be put into effect if there is existence of circumstance, which can trigger the termination of taxation liability. The other form of tax write-off is performed due to endangerment of livelihood. This procedure is realized upon request of the customer (taxpayer), who is unable to perform his/her tax duty due to subjective circumstance (social position, health condition, accident, etc.). In case of endangerment of livelihood, the subsequent tax write-off is a measure in accordance with the basic principles of the social welfare state. The measure is being realized due to state’s deliberate denouncement of general government revenue through taxation, in order to reduce social vulnerability of economically disadvantaged citizens, whose existence and existence of their closest family members would be in even greater jeopardy should the taxation process be performed in full. Nevertheless, the tax authority cannot approve the tax write-off, which could be attributed to endangerment of livelihood, even though all legal conditions for the write-off are met. In some cases, the methods of tax write-off procedure are provisioned in special body of law, whose purpose is a one-time only economic and/or social measure. The latter type of such measures is envisioned in the Conditions for the Implementation of Debt Forgiveness Act (abbr. CIDF, in Slovene: ZPIUOD) that provides a procedure of write-off of the past due tax obligations. Essential objective of this law is an immediate unburdening of socially weakest individuals in sense of writing off their unsettled civil law obligations (housekeeping expenses, supplementary health insurance, costs of banking services, etc.) and writing off pending public law claims (tax obligations). We have thoroughly examined the so-called abbreviated procedure of the write-off of the past due tax obligations due to endangerment of livelihood, as provisioned by the CIDF. Our findings confirm the existence of many restrictions and limitations that have in comparison to the existing legislation, as provisioned by the TPA, proved rather stern and led to a subsequent inefficiency of this measure in practice. To conclude, in this master’s thesis, we have thoroughly examined the tax write-off (regular form of the write-off, as well as the abbreviated procedure of the same measure), specifically from the theoretical judicial aspect, in broader context of the established case-law, and in comparison to the tax write-off legislation of the Republic of Croatia.
Sekundarne ključne besede: tax law;master thesis;
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 225 str.
ID: 9151913