Sistemski vidiki vročanja upravnih aktov v davčnih postopkih

Autor: Lipič, Lilijana
Přispěvatelé: Kovač, Polonca
Jazyk: slovinština
Rok vydání: 2021
Předmět:
Popis: V magistrskem delu je obravnavana tematika vročanja upravnih aktov v davčnih postopkih. V davčnem postopku veljajo točno določena procesna pravila, po katerih se ravna davčni organ. Pri ravnanju davčnega organa v postopkih, ki jih vodi kot represivni organ, je zelo pomembno, da postopke vodi zakonito in enako za iste postopkovne procese pri posameznih davkih. Institut vročanja je iz vidika enake obravnave zavezancev eden od temeljnih vodil pri pripravi specialnih predpisov o vročanju davčnih aktov. V magistrskem delu sem skozi zgodovinsko metodo proučila upravičenost sprememb in različnega postopanja vročanja upravnih aktov, ki je v specialnem predpisu ZDaVP-2 drugače in posebej urejen v primerjavi z ZUP. V okviru magistrskega dela sem z normativno in primerjalno analizo primerjala postopek vročanja pri letni odmeri dohodnine z sosednjima državama (Avstrijo in Hrvaško). Glavni cilj primerjave je bil ugotoviti, ali obstajajo kakšne podobnosti oziroma, ali države sprejemajo spremembe v smeri pocenitve postopkov – torej zaradi ekonomičnosti postopkov, ali so spremembe sprejete z namenom poenostavitve postopkov tudi na strani davčnih zavezancev in ne samo za lažje delo uradnikov. Rezultat je pokazal precej podobnosti in sprememb v isti smeri poenostavitev množičnih odmer, predvsem v sosednji Hrvaški, kjer je procesni postopek zelo podoben našemu. Z empirično analizo sodne prakse o vročanju aktov v upravnih postopkih, osredotočeno na davčne postopke, so v izbranih sodbah proučeni razlogi za tožbe in revizije. Iz rezultatov lahko razberemo, da je sorazmerno malo napak in nepravilnega postopanja na strani upravnih organov, predvsem FURS, ki je prvi prešel na množično navadno vročanje upravnih aktov. Rezultati so uporabni v upravno – pravni praksi na področju dela FURS in tudi drugih upravnih organov, ki razmišljajo o spremembi in poenostavitvi postopkov vročanja. Ugotovitve so uporabne za izboljšanje postopkov med teorijo in prakso z usmeritvijo k enotnemu in transparentnemu vodenju postopkov, ki ne smejo posegati v zmanjševanje pravic strank v postopku. The master's thesis deals with the issue of administrative acts in tax proceedings. The tax procedure is governed by well-defined procedural rules that the tax authority follows. In the conduct of the tax authority in its proceedings as a repressive authority, it is very important tthat the proceedings are conducted lawfully and in the same way for the same procedural processes for each tax. The institution of service is one of the fundamental guiding principles for the drafting of special rules on the service of tax acts, from the point of view of equal treatment of taxable persons. In my master's thesis, I have used the historical method to examine the justification for the changes and the different procedure for the service of administrative acts, which is regulated differently and separately in the special regulation ZdaVP-2 compared to the ZUP. In the framework of my master's thesis, I compared the procedure of service of annual income tax assessment with neighbouring countries (Austria and Croatia) by means of anormative and comparative analysis. The main objective of the comparison was to find out whether there are any similarities or whether countries are making changes in the direction of making procedure cheaper – i.e. to make procedure more economical – or whether the changes are made to simplify procedures also on the the side of taxpayers and not only to make the work of officials easier. The result shows many similarities and changes in the same direction of simplification of mass doses, especially in neighbouring Croatia, where the procedural process is very similar to ours. An empirical analysis of the case-law on service of documents in administrative proceedings, focusing on tax proceedings, examines the grounds for actions and reviews in selected judgements. The results show that there are relatively few errors and maladministration on the part of the administrative authorities, in particular the FURS, which was the first to move to mass ordinary service of administrative acts. The results are useful in administrative-legal practice in the field of work of the FURS and other administrative authorities considering changes and simplification of service procedures. The findings are useful for improving procedures between theory and practice, aiming at a uniform and transparent management of procedures which should not prejudice the rights of the parties of the proceedings.
Databáze: OpenAIRE
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