Novosti davčnega inšpekcijskega nadzora po ZDAVP-2
Kovač, Polonca, 1971- ; Konečnik, Tina
Davčni nadzor je nadzor nad izvajanjem in spoštovanjem predpisov s področja obdavčevanja, predvsem pa nadzor nad določbami zakonov o obdavčitvi in Zakona o davčnem postopku (ZDavP-2). Davčni ...inšpekcijski nadzor pomeni vodenje postopka, ki se izvaja pri davčnem zavezancu, gre torej za zunanji nadzor. Davčni inšpekcijski nadzor izvajajo davčni inšpektorji, ki so javni uslužbenci s posebnimi pooblastili. Zakon daje inšpektorjem obširna pooblastila, ki so potrebna za učinkovito opravljanje nalog inšpekcijskega nadzora.
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