{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-B72Z1D08/9-72df--4058ba363ffab61c1-d6acb86f7c/PDF","dcterms:extent":"338 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-B72Z1D08/c3760837-abdc-46f6-b9a6-85ff12bfc1da/TEXT","dcterms:extent":"42 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-B72Z1D08","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2014","dc:creator":["Kolar, Iztok","Kuralt, Tomaž"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:40"},{"@xml:lang":"sl","#text":"str. 346-359"}],"dc:identifier":["ISSN:0353-6521","COBISSID:13727569","URN:URN:NBN:SI:doc-B72Z1D08"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"davčne utaje"},{"@xml:lang":"sl","#text":"davčni nadzor"},{"@xml:lang":"sl","#text":"dohodnina"},{"@xml:lang":"sl","#text":"obdavčevanje"},{"@xml:lang":"sl","#text":"preprečevanje"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Slovenska praksa odmere davka po petem odstavku 68. člena ZDAVP-2|"},"dc:description":[{"@xml:lang":"sl","#text":"Tax procedure of the tax assessment according to Article 68(5) of the Tax Procedure Act is considered to be the most successful project by the Slovenian Tax Administration in recent years. The purpose of the so called \"Declaration of Assets\" is mainly in the prevention of tax evasion of personal income tax. It is used to establish whether the particular taxpayers actual property and/or his/her consumption and the revealed income are disproportionate. Tax Administration obtains information and data on the financial activities of taxpayers likely to be used in the valuation of the tax base of undeclared income through a tax investigation. Tax Administration carries out investigations to identify those taxpayers about whom there is a justified suspicion on undeclared income. Reversal of the burden of proof as a quintessential legal institute in tax procedure is very effective, since the taxpayers under the suspicion are usually unable to convincingly prove the already taxed or untaxable source of income. Almost all tax audits conclude with high levy of tax liabilities. The legality and regularity of the procedures of the project \"The Declaration of Assets\" has repeatedly been audited in administrative disputes and audits, but the Administrative Court and the Supreme Court dismissed all remedies as unfounded so far"},{"@xml:lang":"sl","#text":"Postopek odmere davka po petem odstavku 68. člena ZDavP-2 velja za najuspešnejši projekt davčnega organa (DURS) v zadnjih letih. Namen tako imenovanega projekta \"Prijava premoženja\" je preprečevanje davčnih utaj na področju dohodnine. Z njim se ugotavlja nesorazmerno trošenje ali pridobivanje premoženja davčnih zavezancev v primerjavi z njihovimi prijavljenimi dohodki. Davčni organ za pridobivanje informacij in podatkov o finančnih aktivnostih davčnih zavezancev izvaja davčne preiskave. DURS opravlja davčne preiskave za razkritje zavezancev, pri katerih se utemeljeno sklepa o sumu neprijavljenih dohodkov. Pri davčnem inšpekcijskem nadzoru se materialno dokazno breme prevali na davčnega zavezanca, ki mora na podlagi ugotovitev preiskave davčnega organa dokazati izvor svojega premoženja. Obrnjeno dokazno breme kot nujen pravni institut v davčnih postopkih se kaže kot zelo učinkovit, saj davčnim zavezancem navadno ne uspe prepričljivo dokazati že obdavčenega ali neobdavčljivega vira premoženja. Skoraj vsi davčni inšpekcijski nadzori se tako končajo z visoko odmero davčnih obveznosti. O zakonitosti in pravilnosti postopkov nadzora pri projektu \"Prijava premoženja\" je bilo že večkrat presojano v upravnih sporih in revizijah, vendar sta Upravno in Vrhovno sodišče do zdaj vse tožbe zavrnila kot neutemeljene"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-B72Z1D08","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-B72Z1D08"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-B72Z1D08/9-72df--4058ba363ffab61c1-d6acb86f7c/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-B72Z1D08/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-B72Z1D08"}}}}