Postopek odmere davka v primeru premoženja nepojasnjenega izvora

Lipovšek, Sara

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Title:	Postopek odmere davka v primeru premoženja nepojasnjenega izvora
Authors:	ID Lipovšek, Sara (Author) ID Primec, Andreja (Mentor) More about this mentor...
Files:	UN_Lipovsek_Sara_2015.pdf (822,97 KB) MD5: D8B139A5DBAAAFAD92FA7D60A406ECC3
Language:	Slovenian
Work type:	Final seminar paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Cilj instituta prijave premoženja in odmere davka od nenapovedanih dohodkov fizičnih oseb je predvsem zmanjšanje obsega davčnih utaj, ki se v zadnjih letih pojavljajo na področju plačevanja davkov od dohodkov oz.dohodnine. Načelo davčne pravičnosti je najpomembnejše načelo davčnega prava, v skladu s katerim naj bi davek plačevali vsi, ki so ekonomsko sposobni (primerno njihovi ekonomski moči). V smislu uresničevanja zgoraj navedenega načela je bil v Zakonu o spremembah in dopolnitvah Zakona o davčnem postopku − novela 2G (Uradni list RS, št. 111/13) dodan nov, 68. a člen (odmera davka od nenapovedanih dohodkov), s katerim se posebej ureja cenitveni postopek v primeru, če sredstva davčnega zavezanca – fizične osebe precej presegajo dohodke, ki jih je ta za isto obdobje napovedal davčnemu organu. Zakonski poudarek je v precejšnjem nesorazmerju med vrednostjo sredstev za privatno potrošnjo, s katerimi zavezanec razpolaga, in pojasnjenimi dohodki davčnega zavezanca, ki utemeljeno pričajo o precejšnjih davčnih utajah v preteklosti, zato z vidika enake obravnave davčnih zavezancev ni primerno niti sprejemljivo, da se takega zavezanca obravnava na enak način kot davčnega zavezanca, ki spoštuje pravni red. Iz teh razlogov je bila uvedena davčna stopnja v višini 70 %. Postopek odmere davka od nenapovedanih dohodkov pri fizičnih osebah se lahko uvede za obdobje desetih let pred letom, v katerem je bil postopek uveden. Kot pomoč pri ugotovitvi dejanskega razkoraka davčni organ uporablja institut prijave premoženja, predpisan v 69. členu ZDavP-2. Davčni organ sme zahtevati od davčnega zavezanca – fizične osebe, da predloži prijavo premoženja v primeru, če najprej sam zbere podatke o obsegu sredstev za zasebno potrošnjo, s katerimi je zavezanec v določenem obdobju razpolagal, ter podatke o zavezančevih obdavčljivih in neobdavčljivih dohodkih in ugotovi precejšnje nesorazmerje. Zavezanca za davek pa se ne pozove le k prijavi premoženja, temveč tudi k prijavi virov tega premoženja; torej tudi dohodkov in prejemkov, od katerih se davek ne plačuje.
Keywords:	davčna načela, cenitev davčne osnove, 68.a člen ZDavP-2, prijava premoženja, nenapovedani dohodki, metode cenitve davčne osnove
Place of publishing:	Maribor
Publisher:	[S. Lipovšek]
Year of publishing:	2015
PID:	20.500.12556/DKUM-54289
UDC:	336.22
COBISS.SI-ID:	12117020
NUK URN:	URN:SI:UM:DK:6YECLT4R
Publication date in DKUM:	02.11.2015
Views:	2962
Downloads:	289
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	The procedure of a tax assessment of property in case of an unexplained origin
Abstract:	The goal of the institute of property report and taxation of unannounced incomes of physical persons is especially to reduce the extends of tax evasions, rising in the last years on areas of tax payments and income taxes. The principle of tax justice is the most important principle of tax law, which assumes that taxes should be payed by us all in relation to our economic strength. In the sense of realisation of the principle described in the previous paragraph the novel 2G of the Law on changes and additions to the Law on taxation process in the 68.a article (Ur. l. RS, Nr.111/13) that was added, named assessment of the unannounced incomes, particularly regards to the estimation of incomes of physical persons in cases when the actual resources are much higher than a person's announcement of incomes to the taxation authority. The Law focuses on the rather large disproportion between the value of resources for private use in ownership of one person and explained incomes of a taxpayer, which rightly testify of the same person's previous tax evasions and that is why these types of taxpayer should be treated separately from the righteous taxpayer. These are the reasons for introducement of the 70% tax rate. The procedure of taxation of unannounced incomes for physical persons can be introduced for a time period of 10 years before the year of introducement of the procedure. Helping to estimate the actual difference, tax authorities use the institute of reporting ones propery, described in the Article 69. ZDavP-2 Law. Tax authorities can demand of one taxpayer to submit such property report in case the authority alone gathered information about the size of taxpayer's resources for private use with which the taxpayer disposed in a certain time frame in the past and information of the taxpayer's taxable and intaxable incomes and finds a great disproportion. The taxpayer is then summoned to report his property and also to report the sources of this property, the income he does not pay taxes for.
Keywords:	tax principles, estimation of tax base, Article 68.a ZDavP-2 Law, property report, unannounced income, methods of tax base estimation.

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