Ravnanja davčnih zavezancev v razponu od dovoljenega davčnega načrtovanja do kazensko pregonljive davčne utaje

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Povzetek: Namen prispevka je osvetliti poseben položaj davčnega prava v pravnem redu. Davčno pravo je samostojna pravna materija in ni veja niti civilnega niti kazenskega prava; temelji (tudi) na lastnih pojmih (kot so dohodek, premoženje, promet), sprejema lastne zaključke in razvija lastno dogmatiko. Civilno in davčno pravo sta sorodni področji, ki presojata (popolnoma ali deloma) enak konkretni dejanski stan z drugačne perspektive in pod drugimi vrednostnimi predpostavkami. Davčno pravo torej ni posledica civilnega prava. Avtor tudi ugotavlja, da slovenski avtorji podajajo nekonsistentne razlage analiziranega pravnega področja "davčnega izogiba", ki kot širok pojem zajema celovito področje posameznikovega ravnanja od zakonitega do nezakonitega. Zaradi potrebe po konsistentni terminologiji avtor v članku postavlja (predvsem ob naslonitvi na nemško pravo) nove temelje ter uporablja izraz "davčna izognitev" za opredelitev legalnega ravnanja, izraz "davčno zaobidenje" za opredelitev davčno spornega ravnanja, ki pa ni kaznivo dejanje, ter izraz "davčna utajitev/utaja" za opredelitev ravnanja, ki pa je kaznivo dejanje. Avtor podrobneje analizira navedeni teoretični pogled s predstavitvijo teoretičnega primera "davka na okna" in njegovih praktičnih rešitev. Ključne besede: razmerje med davčnim in civilnim pravom, davčna pravičnost, davek kot instrument udeležbe države na zasebnem premoženju, davčne posledice pri kršitvi prisilnih norm, davčni izogib, davčna izognitev, davčno zaobidenje, davčna utaja Title: Conduct of Taxable Persons, Ranging from Allowed Tax Planning to Criminal Prosecuted Tax Evasion Abstract: The purpose of the presented paper is to highlight the particular situation of the tax law in the legal system. Tax law is a separate legal matter and not a branch of either civil or criminal law; tax law is based (also) on its own concepts (such as income, assets, turnover), makes its own conclusions and develops its own doctrines. Civil and tax law are two related areas of the law that take under consideration (fully or partially) the same concrete factual situation from a different perspective and under different values. Tax law is not a result of civil law. The author also notes that Slovenian authors give inconsistent explanations of the analysed legal area of "dodging of tax-payment" (Germ. Steuerausweichung), which, as a broad term, covers the entire field of the individual's conduct from legal to criminal. Therefore, due to the need to set up a consistent terminology, the author puts forward (in particular, on the basis of German law) new foundations, and uses the term "tax planning" to define legal conduct, the term "tax avoidance" to define the disputed behaviour, which however does not constitute a criminal offense, and the term "tax evasion" ("tax fraud") to define a purely criminal offense. The author analyses this theoretical view in more detail by presenting the theoretical example of "taxation on windows" and its practical solutions. Key words: the relationship between tax and civil law, tax fairness, tax as an instrument of governmental participation in private property, tax consequences of the breach of mandatory norms, dodging of tax-payment, tax planning, tax avoidance, tax evasion


 

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