Criminal procedural aspects of the prosecution of tax offences

Raziskava se osredotoča na procesni del kazenskega postopka in osmisli problematiko težavnosti umestitve delikta v kazensko procesno sferov nadaljevanju se opredeli do pomembnih institutov, kot so dokaz, pričanje in sankcija. Iz omenjenega razvije teze do katerih poda mnenje razvito na podlagi citirane literature. Na začetku je za delo pomemben način odkrivanja kaznivega dejanja, saj pojasnjuje, da gre za izjemno težko nalogo represivnega organa, tj. davčnega urada, ki mu kot edinemu podeli dovolj veliko težnjo in upravičenje za mnenje, ali je prišlo na davčnem področju do protipravnosti. Kot pomembna oseba v davčnem postopku se izkaže davčni svetovalec, ob predpostavki, da je ta vpet v proces na zadevnem primeru raziskava ga izenači s pravnim svetovalcem, in čeprav v Zakonu o kazenskem postopku konkretno ni opredeljen med privilegiranimi pričami, kot so odvetnik, zdravnik, socialni delavec in psiholog, je v delu pojasnjeno, da se davčnega svetovalca lahko opredeli pod pojem druge osebe, ki za morebitno sled kaznivega dejanja izve med opravljanjem poklicne dejavnosti, zatorej ima možnost podaje samostojnega sklepa, ki naj temelji na moralni odločitvi o tem ali bo pričal zoper varovanca ali ne. Davčni svetovalec ima kot poznavalec pri izročitvi dokazov pomembno vlogo. V nalogi je podprto mnenje, da se dokaze pridobljene na nepravilen način strogo izloči, saj gre v primeru davčnega postopka za procesna subjekta v vertikalni ravni, zatorej naj bo izvedena dodatna skrbnost, kot pa je to značilno za civilne horizontalne postopke. Študija pri koncu obravnava sankcijo in kot glavni manjko omenjenega instituta navede dejstvo, da se ta izreče premalokrat, k čimer botruje ne dovolj poglobljena represija postopka odkrivanja davčnih deliktov. Skozi nalogo se spotikamo ob področja številnih rešitev, a naloga opozarja na deficit moralne samoosveščenosti posameznikov, kljub zgledno postavljenemu mehanizmu odkrivanja kaznivih dejanj. Pomemben cilj dela je osvetlitev približevanja subjektivne sodbe posameznika enakega zneska tatvine izenačenega z davčno utajo, kar bi po našem mnenju privedlo do bolj poglobljenega postopka odkrivanja in večjega učinka sankcije ter posledično preprečevanja davčno deliktnih ravnanj.The research focuses on the procedural part of criminal procedure and reflects on the difficulty of placing the tax tort in the criminal procedural sphere, and then discusses important institutions such as evidence, testimony and sanction. From the above, it develops theses, on which it gives an opinion developed on the basis of the literature cited. The way in which the offence is detected is of initial relevance to the thesis, as it explains that it is an extremely difficult task for a repressive authority, i.e. the tax office, which alone is given sufficient weight and justification to consider whether there has been illegality in the tax sphere. The tax adviser emerges as an important person in the tax procedure, assuming that he is involved in the process of the case – the study equates him with a legal adviser, although the Slovene legislation does not clearly define this, places the tax adviser among the privileged witnesses and grants him the right to give an independent decision based on a moral decision as to whether or not to testify against the protected person. The tax adviser as an expert has an important role to play in the presentation of evidence. The order supports the view that evidence obtained by improper means should be strictly excluded, since in the case of tax proceedings, the parties to the proceedings are vertical, and therefore extra care should be taken, as is typical in civil horizontal proceedings. Finally, the study examines the sanction and points to the fact that it is not too often imposed as the main shortcoming of this institution, which is due to the fact that the repression of the process of detecting tax offences is not deep enough. Throughout the master thesis, we stumble over a number of solutions, but the thesis draws attention to the lack of moral self-consciousness of individuals, despite the well-established mechanism of detecting offences. An important objective of the work is to shed light on the approximation of the subjective judgment of an individual of the same amount of theft equated with tax evasion, which in our opinion would lead to a more in-depth detection process and a greater impact on the sanction, and consequently the prevention of tax offences