TFL Vsebine / Revija Pravnik

5

Avtor obravnava davčno osnovo, ki je eden od temeljnih institutov davčnega prava. Slovenska zakonodaja nima splošne opredelitve davčne osnove, zato avtor za razpravo uporabi opredelitev iz nemškega Zakona o javnih dajatvah (nem. Abgabenordnung) in stališča teorije iz držav nekdanje Jugoslavije. V članku so povzeta teoretična stališča o vrstah davčnih osnov in načinih njihovega določanja, najpomembnejši del članka pa je razprava o tem, da je davčna osnova pravno vprašanje. Za njeno določitev pa je treba raziskati tudi pravne in dejanske okoliščine, ki jih določa davčno materialno pravo, in nanje uporabiti materialno pravo. Okoliščine se praviloma ugotovijo neposredno, kadar pa to ni mogoče, jih je mogoče ugotoviti tudi posredno (t. i. cenitev davčne osnove).

The author deals with tax base which is one of the basic legal institutes of tax law. For the analysis the author uses a definition from German Fiscal Code (Ger. Abgabenordnung) and theoretical views of authors in the states that were a part of former Yugoslavia, since Slovenian legislator has not prescribed a general definition of tax base. Theoretical views on tax base types and the ways tax bases can be determined are also dealt with in this article, but its main part is a discussion about the view that tax base is a question of law. For determining the tax base one must ascertain legal and factual circumstances, prescribed by substantive tax law and apply substantive law on them. Circumstances are regularly determined directly, exceptionally when this is not possible, they can me determined indirectly (so-called tax base estimation).

Tax Base