TFL Vsebine / Revija Poslovodno računovodstvo

V tem prispevku avtor s predstavitvijo razmerja med splošnimi in posebnimi določbami o ugotavljanju dejstev v davčnih postopkih analizira, kakšno je razmerje med splošnimi določbami o cenitvi davčne osnove in ureditvijo, ki velja za tako imenovani davek od nenapovedanih dohodkov. Po avtorjevem prepričanju je davek od nenapovedanih dohodkov mogoče odmeriti le v primeru (domnevno) nenapovedanih dohodkov fizičnih oseb, ki so neznanega (nepojasnjenega) izvora, zato imajo splošne določbe o cenitvi prednost pred posebno ureditvijo odmere davka od nenapovedanih dohodkov.

In this article, the author analyses the relationship between the general provisions on the estimation of the tax base and the regulation applicable to the so-called tax on unreported income by presenting the relationship between general and specific provisions on the determination of facts in tax procedures. According to the author's opinion, the tax on unreported income can be levied only in the case of (allegedly) unreported income of natural persons which is of unknown (unexplained) origin, and therefore general estimation provisions have priority over the special taxation regime of unreported income.