Nekateri pogledi na novi Zakon o davčnem postopku in potrebne spremembe = Some Views of the New Tax Proceeding Law and the Necessary Changes
Škof, Bojan
Zavedati se moramo, da je procesna zakonodaja temelj demokratične družbe. Pričakovali smo, da bo novi Zakon o davčnem postopku pravičnejši, jasnejši in na sploh boljši od sedanjega. V tem kontekstu ...smo pričakovali izboljšanje pravil tako za državo kot tudi za davčne zavezance, zakonski tekst, ki bo zaradi pravne varnosti kodificiral davčno procesno pravo. V materijo Zakona o davčnem postopku bi kazalo nujno umestiti tiste institute, ki jih zakonodajalec ni vnesel, opravil temeljito reformo sedanjih institutov, ki davčni postopek otežujejo, so nerazumljivi, nepotrebni in praktično neizvedljivi. Z vidika novih institutov bi na prvem mestu omenil potrebo po uvedbi davčne samoovadbe - samoprijave, tudi pobot ali kompenzacija v smislu civilnega značaja, v prid prijaznosti davčnega postopka pa bi kazalo vpeljatiodmero dohodnine na osnovi samoodmere davčnega organa, z možnostjo prostovoljne uveljavitve davčnih olajšav.
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