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Navidezni pravni posli v davčnem pravu
Žust, Luka (Author), Podlipnik, Jernej (Mentor) More about this mentor... This link opens in a new window

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Abstract
Država ima za svoje nemoteno delovanje legitimno pravico pobrati vse davke, ki ji skladno z veljavno davčnopravno zakonodajo pripadajo, nič več in nič manj. Ker davki predstavljajo enega izmed večjih in družbeno bolj nezaželenih odhodkov, katerim se želijo tako podjetja kot posamezniki, bolj ali manj kreativno, izogniti, je prav, da ima država orodja, ki to preprečijo. Tako orodje predstavlja uzakonitev posledice instituta navideznega pravnega posla na davčnopravnem področju. Institut svojo moč črpa predvsem iz svoje splošne in široke formulacije, zaradi katere lahko zajame kar največ dejanskih stanov izogibanja davčnim obveznostim. Pri tem pa institut močno poseže predvsem v pravno varnost in predvidljivost davčnih naslovnikov in odpira tudi druga sporna ustavnopravna vprašanja. V magistrskem delu je zato predstavljena primernost ureditve instituta navideznega pravnega posla na davčnopravnem področju. Avtor glede tega najprej predstavi izvor definicije instituta, ga umesti na davčnopravno področje in v nadaljevanju skozi razvoj instituta prikaže njegovo aktualno stanje. V zaključku avtor prikaže tudi trende predmetnega področja, oceni kakšne so še možnosti dodatnega razvoja instituta ter poda primerjalnopravni pogled glede obravnavanega instituta.

Language:Slovenian
Keywords:Navidezni pravni posel, davčno izogibanje, davčni zaobid, nedoločeni pravni pojmi, davek, davčni postopek, ekonomske posledice, načelo zakonitosti, pravna varnost.
Work type:Master's thesis/paper (mb22)
Organization:PF - Faculty of Law
Year:2018
COBISS.SI-ID:16384849 Link is opened in a new window
Views:672
Downloads:354
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Secondary language

Language:English
Title:Sham transactions in tax law
Abstract:
The state has a legitimate right to collect all taxes which, according to the applicable tax law, belong to it, nothing more and no less. Since taxes represent one of the larger and socially most undesirable expenditures, the companies and individuals want more or less creatively avoid its payment. Because of that, the state needs certain tools to prevent such behavior. One of such tool is the legalization of the consequences of the institute of sham and avoidance transactions in the tax law field. The institute draws its strength primarily from its general and broad formulation, which allows it to capture most cases in which people are avoiding tax obligations. In doing so, the institute greatly interferes with the legal certainty and predictability of tax receivers and opens other controversial constitutional issues. In the master's thesis, the adequacy of the regulation of the sham and avoidance transactions in the tax law field is presented. In this regard, the author first presents the origin of the definition of the institute, places it in the tax law and through the development of the institute, presents its current state. In conclusion, the author presents trends in the subject area and assesses the possibilities of further development of the institute. The author also gives a comparative analysis of the commented area.

Keywords:Sham transactions, avoidance transactions, tax evasion, tax avoidance, indeterminate legal concepts, tax, tax procedure, economic consequences, the principle of legality, legal certainty.

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