Faculty of Economics and Business, Maribor (EPF)
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Metode cenitve davčne osnove pri davčnem inšpiciranju = Methods of tax base assessing at the tax inspectionČokelc, StankoS 1. januarjem je začel veljati zakon o davčnem postopku, po katerem lahko davčni organ tudi ceni davčno osnovo, če so za to izpolnjeni določeni pogoji. Pri cenitvi davčne osnove uporablja davčni ... organ metode, ki so nastale v praksi obdavčevanja in jih sedaj sodna praksa priznava. Odločbe davčnega organa, ki temeljijo na cenitvah davčnih osnov, so med najbolj spornimi. To si lahko razlagamo z dejstvom, da so rezultati cenitve bolj ali manj netočni. Zato spodbujajo davčne zavezance, da jim oporekajo. Ni torej presenetljivo, da se odločbe, ki temeljijo na cenitvah, spodbijajo pri upravnem sodišču v bistveno večjem obsegu kot odločbe, izdane na osnovi inšpiciranja knjigovodskih listin. Pri razsodbah upravnega sodišča o pravnih vprašanjih, ki temeljijo na inšpiciranju knjigovodskih listin, se z razsodbo praviloma za vselej razjasnijo dileme (zakonska nedorečenost davčnih osnov). Pri razsodbah o cenitvah davčne osnove pa se dileme ne morejo rešiti enkrat za vselej, saj gre za uporabo določenih tehnik, za verjetnostne zaključke in utemeljeno vključitev ali izključitev možnosti. Iz prispevka je razvidno, da upravno sodišče vpliva na uporabo metode cenitve. Kljub sprejetju zakona o davčnem postopku še niso sprejete cenitvene metode, upravna sodišča pa so pričela delovati šele leta 1998. Zato lehko v prihodnosti pričakujemo veliko sodb, ki bodo tudi pri nas pri določanju davčne osnove vplivala an uporabo cenitvenih metod.Source: 31. simpozij o sodobnih metodah v računovodstvu, financah in reviziji, Portorož, 24.-26. marca 1999 : [zbornik referatov] (Str. 241-258)Type of material - conference contributionPublish date - 1999Language - slovenianCOBISS.SI-ID - 4490268
Author
Čokelc, Stanko
Topics
davki |
metode |
zakoni |
pravni vidik |
pravo |
knjigovodstvo
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