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.
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