345 KB50 KB201320252013Podlipnik, Jernejletnik:39številka:6/7str. 1127-1142ISSN:0353-6521COBISSID:13434705URN:URN:NBN:SI:doc-0U61HO4UslGV ZaložbaPodjetje in delodavčne utajedavek od dohodkadohodkikazniva dejanjaObdavčitev nezakonitega in neprijavljenega dohodka|The article deals with two sorts of income: income from illegal activity (illegal income) and income which was not taxed, because a taxable person has not declared it (undeclared income). The second category of income is calculated indirectly, using the data on changes in net wealth of a taxable person and his consumption, that a taxable person cannot prove taxed or tax free source. Tax nature of this income is in this case not important. The only important fact is that it exists. Income that is ascertained indirectly can have a legal or illegal source. Regardless of the legality of the source, it strengthens the economic capability of a taxable person, therefore it has to be taxed the sameČlanek obravnava obdavčitev dveh vrst dohodkov, in sicer dohodkov, ustvarjenih z nezakonitimi ravnanji (nezakoniti dohodki), in dohodkov, ki niso bili obdavčeni, ker jih zavezanec ni napovedal (nenapovedani dohodki). Druga vrsta dohodkov se izračuna posredno, z uporabo podatkov o spremembi čistega premoženja in potrošnji zavezanca, za kateri davčni zavezanec ne more dokazati obdavčenega ali davka prostega vira. V tem primeru ni pomembna davčna narava dohodkov, ampak samo dejstvo, da so nastali. Dohodki, ugotovljeni posredno, lahko izvirajo iz zakonitih ali nezakonitih ravnanj. Ne glede na zakonitost vira povečujejo ekonomsko sposobnost davčnega zavezanca, zato morajo biti obdavčeni enakoTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia