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Varstvo ustavnih pravic v postopkih cenitve davčne osnoveKorže, BrankoAvtor obravnava teoretične podlage, na katerih so v demokratičnih pravnih državah vzpostavljeni davčni sistemi. Pri nalaganju davčnih bremen državljanom in drugim subjektom, ki so z njo v relevantni ... zvezi, pravice in omejitve države v razmerju do davčnih zavezancev avtor utemeljuje z zakonodajalčevo pravico, ki temelji na državni suverenosti in ustavnih načelih. Na sistemskih podlagah avtor preučuje ustavnost zakonodajalčeve ureditve instituta "ocene davčne osnove" in upravičenost odstopa od temeljnih ustavnih pravic davčnih zavezancev, ravnanja davčnih organov pri vodenju postopka za oceno davčne osnove in ravnanja sodišč, ki nadzirajo zakonitost in ustavnost dela davčnih organov kot dela izvršilne veje oblasti. V zvezi z ugotovitvami avtor oblikuje predloge za odpravo neustavnih zakonodajalčevih rešitev in ravnanj davčnih organov v postopkih "ocene davčne osnove", ki pomenijo nevarnost za kršitve človekovih in drugih ustavnih pravic davčnih zavezancev. V zvezi s tem apelira na zakonodajalca za odpravo neustavnih zakonskih določb, sodiščem kot sodni veji oblasti pa predstavlja predloge za učinkovitejše varstvo zakonitosti in ustavnosti nad delom davčnih organov.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (41, [št.] 3/4, 2015, str. 558-572)Type of material - article, component partPublish date - 2015Language - slovenianCOBISS.SI-ID - 14401105
source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (41, [št.] 3/4, 2015, str. 558-572)
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Korže, Branko | 25241 |
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