TFL Vsebine / Revija Javna uprava

V prispevku je predstavljen institut davčnega prava – davčna samoprijava. Institut v slovenski davčni pravni ureditvi v osnovi zasleduje le poznejšo celovito priglasitev davkov, ki jih mora zavezanec plačati skupaj z zakonskimi predpisanimi obrestmi. Pri tem ni pomembno, ali zavezanec davka ni plačal v zakonskem roku zaradi pomote, malomarnosti ali celo naklepa. Pomembno je le, da vloži davčno samoprijavo, preden nastopijo zakonsko določene omejitve, po nastopu katerih davčna samoprijava ni več mogoča, in da se celotna davčna obveznost tudi plača z vložitvijo samoprijave. Predstavljena je aktualna zakonska ureditev in njene pomanjkljivosti ter predlogi, kako bi bilo treba institut urediti oziroma dopolniti, da bi bila ureditev smotrnejša in da bi v celoti zasledovala svoj cilj. V prispevku je prav tako predstavljena primerjalnopravna ureditev instituta iz nekaterih drugih evropskih držav. S primerjavo ureditve v tujini avtorica postavlja vzporednice s slovensko ureditvijo in hkrati ugotavlja, katere dobre rešitve tujih ureditev bi lahko prenesli v naš pravni sistem.

The article discusses the institute of tax self-declaration within the framework of tax law. In Slovenian tax legal system, the institute primarily facilitates the comprehensive notification of tax liabilities, which taxpayers are required to settle along with legally mandated interest. The taxpayer’s failure to pay the tax within the statutory period—whether due to error, negligence, or deliberate intent—is irrelevant. The crucial requirement is that the tax self-declaration is submitted before the imposition of statutory restrictions that preclude such declarations and that the entire tax liability is paid concurrently with the self-declaration. The current legal regulations and their deficiencies are analysed, and recommendations are offered for restructuring or enhancing the institute. The proposed changes aim to make the system more effective and fully aligned with its intended objectives. Furthermore, the author examines the corresponding legal frameworks in various European countries. By comparing these international regulations, the paper draws parallels to the Slovenian system and identifies effective practices from abroad that could be adapted to improve it.

Problems of the Current Regulation of the Tax Institute of Self-Declaration in Slovenia