Voluntary tax disclosure in the tax procedure

V magistrski nalogi se ukvarjam z institutom s področja davčnega prava, in sicer z davčno samoprijavo. Ta institut je bil v našo zakonodajo sprejet z novelo Zakona o davčnem postopku - ZdavP-2B, leta 2005. Urejen je v 55. in 63. členu ZDavP-2, zakon pa sicer samega pojma ne definira. V nalogi skušam ugotoviti, ali bi se oprostitev na prekrškovni ravni morala raztegniti tudi na kazensko pravo, s čimer bi se onemogočilo, da se zavezanec z uporabo instituta davčne samoprijave inkriminira za kaznivo dejanje davčne zatajitve po 249. členu Kazenskega zakonika (KZ-1). Ugotovljeno je bilo, da število davčnih samoprijav z leti, odkar je bil institut sploh sprejet v našo zakonodajo, narašča, s čimer se tudi polni proračun, ki se drugače ne bi.In the thesis, we dealt with tax law, specifically the institution of voluntary tax disclosure. The institution was adopted into Slovenian law in 2005 with the amending Tax Procedure Act (ZdavP-2B). It is regulated in Articles 55 and 63 of the ZDavP-2 Act, with the Act, however, not defining the concept itself. In the thesis, we tried to establish whether the exemption regarding fines should also cover criminal law. Taxable persons would therefore not incriminate themselves for the criminal offence of tax evasion (punishable in Article 249 of the Criminal Code) when using the institution of voluntary tax disclosure. We established that the amount of voluntary tax disclosures has been increasing since the institution was adopted into Slovenian law. The state budget has therefore also been benefitting, which would otherwise not happen