Public announcement of tax defaulters as measure against payment indiscipline
Autor: | Oblak, Špela |
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Přispěvatelé: | Škof, Bojan |
Jazyk: | slovinština |
Rok vydání: | 2017 |
Předmět: |
measure against payment indiscipline
tax payment indiscipline tax defaulters public announcement and human rights udc:336.22:342.7(043.2) tax system taxes Payment indiscipline davčna plačilna nedisciplina davčna morala public announcement of tax defaulters Plačilna nedisciplina ukrepi proti plačilni nedisciplini javna objava davčnih dolžnikov davčni dolžniki davčni sistem javna objava in poseg v človekove pravice tax morale |
Zdroj: | Maribor |
Popis: | Plačilna nedisciplina na področju davkov je v Sloveniji postala velik problem. Davki so ena glavnih in osnovnih oblik državnih prihodkov in so, skupaj z ostalimi fiskalnimi dohodki, instrument ekonomske in socialne politike države, zato je plačevanje davkov nujno potrebno za njeno delovanje. Zagotavljanje plačilne discipline je naloga civilnega prava, zato mora država vzpostaviti pravno ureditev, ki dolžnike spodbuja k rednemu in pravočasnemu izpolnjevanju obveznosti. Plačilo davka večkrat postane breme, zato si davkoplačevalci na različne načine prizadevajo zmanjšati negativne posledice obdavčitve. V primeru, da zavezanec za davek svoje obveznosti ne poravna v dogovorjenem roku, se z vidika fiskalnih administracij obravnava kot davčni dolžnik, vsota vseh neplačanih davkov pa predstavlja njegov davčni dolg. Plačilno nedisciplino lahko pripisujemo nizki davčni morali, razloge pa lahko iščemo tudi pri neustrezni zakonodaji. Vlada je na področju davčne plačilne nediscipline sprejela nekaj ukrepov, eden izmed njih je tudi javna objava seznama davčnih dolžnikov, ki ga bom podrobneje opisala v diplomskem delu. Poor payment discipline in the area of taxation has become a significant problem in Slovenia. Taxes are one of the main basic means of state revenue and are, together with other fiscal revenue, an instrument of social and economic policies of the state – so collection of taxes is essential for the state's functioning. Ensuring payment discipline is the task of civil law thus the state must establish a legal system where debtors are encouraged to fulfil their obligations regularly and on time. As tax can present a burden, taxpayers strive to minimise the negative impact of taxation in various ways. Should a taxpayer not fulfil his financial obligations in due time, he is considered a tax debtor by the fiscal administration and the sum of his unpaid taxes represents his tax debt. Poor payment discipline can be ascribed to poor tax morale, while the causes can also be traced to unsuitable legislation . The government has passed several measures in the area of poor tax payment discipline one of them is the public announcement of the list of tax debtors which will be described in detail in this paper. |
Databáze: | OpenAIRE |
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