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Title:Davčni inšpekcijski nadzor
Authors:Lozinšek, Nina (Author)
Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UNI_Lozinsek_Nina_2009.pdf (1,02 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:PF - Faculty of Law
Abstract:Davčni inšpekcijski nadzor je del davčnega nadzora, ki obsega nadzor nad izvajanjem oziroma upoštevanjem zakonov o obdavčenju in Zakona o davčnem postopku. Opravlja se tako v korist kot v breme zavezanca za davek. Nanašati se mora predvsem na tista dejstva in okoliščine, ki lahko vplivajo na povečanje ali zmanjšanje davčne obveznosti, ali ki vplivajo na prenos davčne obveznosti med davčnimi obdobji. Davčni inšpekcijski postopek je poseben upravni postopek, pri katerem je stvarno pristojen na prvi stopnji davčni urad Davčne uprave RS, na drugi stopnji pa Ministrstvo za finance. Davčni inšpekcijski nadzor izvajajo davčni inšpektorji, ki so javni uslužbenci — uradniki, zaposleni za nedoločen čas.
Keywords:davčni nadzor, davčna inšpekcija, davčni urad, upravni postopek, inšpektor, zavezanec za davek
Year of publishing:2009
Publisher:[N. Lozinšek]
Source:Maribor
UDC:336.2(043.2)
COBISS_ID:4012331 Link is opened in a new window
NUK URN:URN:SI:UM:DK:URE4HRMV
Views:3915
Downloads:426
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Tax inspection supervision
Abstract:Tax inspection supervision is part of tax supervision which comprises supervision over execution and consideration of laws on taxation and of Tax Procedure Act. It is done so to benefit as to burden person liable for tax. It must refer above all to those facts and circumstances, that they can influence enlargement or reduction of tax obligation, or that they influence transfer of tax obligation between tax periods. Tax inspection procedure is special administrative procedure, at which is materially competent on first degree tax office of Tax Administration of the Republic Slovenia and on second degree Ministry of Finance. Tax inspection supervision are done by revenue officers, who are civil servants- officials employed for undecided time.
Keywords:tax supervision, tax inspection, tax office, administrative procedure, inspector, person liable for tax


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