The legitimate right of the state to collect taxes is not disputable, but at the same time it is not absolute or unlimited, due to the fact that operations of the state interfere with the rights of the taxpayers to ownership or property. Since the state is not willing to renounce to its rights, the tax obligation of the deceased is transferred to his legal successor, determined by the law as an heir. The general rule, which is the same as in the law of succession, determines that the heir fully takes over the tax obligations and tax debts. Nevertheless, there are some general exceptions applicable to all types of tax debts. On an annual basis the legislator has set special rules, as he believes, the type of the income tax is strictly personal. Such rules are terminated in case of the taxpayer's death, unless the additional conditions are fulfilled. Conditions depend not only on the date of the taxpayer’s death, but also on the taxpayer’s activities and on activities of the tax authority. The author also exposes the problem of compliance of special rules with the principle of the equality before the law, as it is determined by the Constitution of the Republic of Slovenia. In case the tax obligation of the taxpayer has not been determined, the taxpayer’s legal successor is obliged to perform actions to determine the tax obligation, by meaning filing a tax forecast or tax report. In case the tax obligation has already been determined or calculated, the issued legal documents represent the basis for the tax enforcement. In conclusion, author also gives a comparative analysis of the commented area.
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