20.500.12556/RUL-158843 Ugotavljanje dejstev in dokazovanje v davčnem postopku z oceno davčne osnove diplomsko delo Fact-finding and proof in tax procedures via tax base assessment 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. The thesis defined the importance of accurately establishing facts and providing evidence in the tax procedure with an assessment of the tax base. The broader problem framework addressed the complexity of tax procedures and the need for a clear legal basis as well as the discretionary right of tax authorities, which are allowed to assess the tax base in cases where direct evidence of the taxpayer's liability is not available or is incomplete. The research methodology included a thorough review of relevant legal sources, such as the Tax Procedure Act (ZDavP-2 - Official Gazette of the RS, No. 13/11 – official consolidated text, 32/12, 94/12, 101/13 – ZDavNepr, 111/13, 22/14 – dec. 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 – dec. US, 203/20 – ZIUPOPDVE, 39/22 – ZFU-A, 52/22 – dec. US, 87/22 – dec. US, 163/22, 109/23 – dec. US, and 131/23 – ZORZFS) and the General Administrative Procedure Act (ZUP - Official Gazette of the RS, No. 24/06 – official consolidated text, 105/06 – ZUS-1, 126/07, 65/08, 8/10, 82/13, 175/20 – ZIUOPDVE, and 3/22 – ZDeb), and the analysis of professional articles, monographs, and previous research. Emphasized was the importance of compliance with the principles of legal security, fairness, and equality in the use of discretionary power, as well as the internal consistency and economic sensibility of tax decisions. The focus was on transparency, fairness, and alignment of assessment procedures with legislation, which is crucial for ensuring correctness, fairness, and efficiency of the tax system. The usefulness of the research was demonstrated in its contribution to understanding and improving tax procedures in Slovenia, which has significant applicative and economic effects for the public sector and the wider social environment. The research provided a basis for further work in the field of tax procedures, particularly in light of ensuring the rights and legal benefits of taxpayers. davčna osnova davčni postopek ocena davčne osnove zakonodajni okvir tax base tax procedure assessment of the tax base legislative framework true false false [M. Koren] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-06-21 10:40:00 2024-06-21 10:40:07 2024-07-05 03:36:54 0000-00-00 00:00:00 2024 0 Ljubljana 0 Ljubljana X, 49 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.225(497.4)(043.2) 18520 199687427 Koren_Marko_-_UGOTAVLJANJE_DEJSTEV_IN_DOKAZOVANJE_V_DAVCNEM_POSTOPKU_Z_OCENO_DAVCNE_OSNOVE.pdf Koren_Marko_-_UGOTAVLJANJE_DEJSTEV_IN_DOKAZOVANJE_V_DAVCNEM_POSTOPKU_Z_OCENO_DAVCNE_OSNOVE.pdf 1 5C8CADEC250400F2A08484C8743AAEF2 20be8f247860e376ad155c9cc1e79f50278c3089cefedc1e6fcd1a016a1718d8 ddc5aa1e-2fa9-11ef-a25b-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=186572 Fakulteta za upravo 0 0 0