Faculty of Administration, Ljubljana (VUSLJ)
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Ugotavljanje dejstev in dokazovanje v davčnem postopku z oceno davčne osnove : diplomsko deloKoren, Marko, 1985-V diplomski nalogi je bil opredeljen pomen pravilnega ugotavljanja dejstev in dokazovanja v davčnem postopku z oceno davčne osnove. V širšem problemskem okviru je bila obravnavana kompleksnost ... davčnih postopkov in potreba po jasni pravni podlagi ter diskrecijski pravici davčnih organov, ki jim je omogočeno ocenjevanje davčne osnove v primerih, ko neposredni dokazi o davčni obveznosti zavezanca niso dostopni ali so nepopolni. V metodologiji raziskovanja je bil vključen temeljit pregled relevantnih pravnih virov, kot so Zakon o davčnem postopku (ZDavP-2, Uradni list RS, št. 13/11 – uradno prečiščeno besedilo, 32/12, 94/12, 101/13 – ZDavNepr, 111/13, 22/14 – odl. US, 25/14 – ZFU, 40/14 – ZIN-B, 90/14, 91/15, 63/16, 69/17, 13/18 – ZJF-H, 36/19, 66/19, 145/20 – odl. US, 203/20 – ZIUPOPDVE, 39/22 – ZFU-A, 52/22 – odl. US, 87/22 – odl. US, 163/22, 109/23 – odl. US in 131/23 – ZORZFS) in Zakon o splošnem upravnem postopku (ZUP, Uradni list RS, št. 24/06 – uradno prečiščeno besedilo, 105/06 – ZUS-1, 126/07, 65/08, 8/10, 82/13, 175/20 – ZIUOPDVE in 3/22 – ZDeb), ter analizo strokovnih člankov, monografij in predhodnih raziskav. Poudarjen je bil pomen skladnosti z načeli pravne varnosti, pravičnosti in enakopravnosti pri uporabi diskrecijske pravice ter notranje skladnosti in gospodarske razumnosti davčnih odločitev. Poudarek je bil na transparentnosti, pravičnosti in usklajenosti postopkov ocenjevanja z zakonodajo, kar je ključno za zagotavljanje pravilnosti, pravičnosti in učinkovitosti davčnega sistema. Uporabnost raziskave se je kazala v njenem prispevku k razumevanju in izboljšanju davčnih postopkov v Sloveniji, kar ima pomembne aplikativne in ekonomske učinke za javni sektor in širše družbeno okolje. Raziskava je nudila podlago za nadaljnje delo na področju davčnih postopkov, zlasti v luči zagotavljanja pravic in pravnih koristi zavezancev.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Ljubljana : [M. Koren], 2024Language - slovenianCOBISS.SI-ID - 199687427
Author
Koren, Marko, 1985-
Other authors
Kovač, Polonca, 1971-
Topics
davčna osnova |
davčni postopek |
ocena davčne osnove |
zakonodajni okvir |
tax base |
tax procedure |
assessment of the tax base |
legislative framework
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Koren, Marko, 1985- | |
Kovač, Polonca, 1971- | 23676 |
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