Constitution of the Republic of Slovenia determines that the government imposes taxes, customs and other levies. The Tax Procedure Act (ZDavP) determines framework of the procedural tax system. In Slovenia the first ZDavP was adopted only in 1996. Five amending acts followed until the adoption of the second ZDavP-1 in 2004, which had only two amending acts, before the third and the current ZDavP-2 was adopted. The latter has had ten amending acts up until now. By means of the analysis of the development of the tax procedure, the master’s thesis ascertains amendments of the act, introduced by means of all the three tax procedure acts. The analysis has showed that amending acts to the selected institutes introduced many changes through the years. The changes helped to simplify the tax procedure, abolished unnecessary administration, reduced costs, increased the efficiency of the operations of the tax authorities, and ensured the persons liable for tax with increased legal security. Since 1996 when the first ZDavP was adopted and up until ZDavP-2, which was last amended by the amending act ZDavP-J, which was adopted in 2016, The Tax Procedure Act has experienced most amendments in the field of the institute of personal income tax. Empirical research of judicatures of the Administrative, the Supreme and the Constitutional courts in years 2014 and 2015 in taxation matters rejected the set hypothesis, namely, that most errors among publicly accessible cases of the Administrative, the Supreme and the Constitutional courts in taxation matters in years 2014 and 2015 occur with regards to misuse of the substantive law, rather than procedural irregularities. It was ascertained that most errors occurred with regards to the essential procedural irregularities, rather than misuse of the substantive law. The thesis contributes to tax profession and to the legal and administrative science. The results give guidelines for more efficient formation of new amending acts of ZDavP-2 or, potentially, a new Tax Procedure Act.
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