Providing legal certainty for taxpayers in tax procedures and exchange of information in the field of taxation

Predmetno magistrsko delo predstavlja zaokrožen pogled na pravno varnost davčnih zavezancev, in sicer z dveh vidikov: v davčnih postopkih ter pri izmenjavi podatkov na področju obdavčenja. Vidik davčnega postopka je obdelan v okvirih slovenske postopkovne davčne zakonodaje, kar pomeni, da obravnava Zakon o davčnem postopku kot temeljni davčno-postopkovni zakon v Republiki Sloveniji in podredno tudi Zakon o splošnem upravnem postopku, ki se uporablja subsidiarno. Vidik izmenjave podatkov na področju obdavčenja je predstavljen zlasti z mednarodnega vidika, saj je slednji v zadnjih letih, ob naraščajočem trendu prenašanja dobičkov na eni strani in ustvarjanju novih pravil za preprečevanje nezakonitih poslov te vrste, vedno pomembnejši. Pri analizi pravne varnosti v davčnem postopku sem ugotovila, da je pravna varnost na visoki ravni ob spoštovanju temeljnih načel, kot so načelo pravne države, načelo pravne varnosti in njegova podnačela ter načelo pravičnosti in podnačela le-tega. Na visoko raven pravne varnosti davčnih zavezancev v davčnem postopku je bilo poseženo z novelo ZdavP-2F, z javno objavo davčnih dolžnikov in novelo ZDavP-2G, ki je posegla v pravice davčnih zavezancev s podaljšanjem obdobja inšpiciranja v primeru prirasta premoženja in cenitve davčne osnove s petih na deset let, z vpeljavo nerazumno visoke davčne stopnje v višini 70 % v primeru cenitve davčne osnove ter s črtanjem sklepnega razgovora kot zelo pomembne faze davčnega postopka. Podobna je slika tudi pri mednarodni izmenjavi podatkov za davčne namene, pri kateri ugotavljam, da vsi trije analizirani projekti, in sicer CRS, FATCA in BEPS, predstavljajo primarno odraz fiskalnih interesov držav, kar se kaže zlasti s posegom v inštitut davčne in bančne tajnosti. Menim, da bo potrebno še veliko časa in truda, da bomo lahko pri zgoraj omenjenih temeljnih institutih za mednarodno izmenjavo podatkov o davčnih zavezancih, govorili o visoki stopnji pravne varnosti davčnih zavezancev.This master\u27s thesis presents the overview of the legal certainty of taxpayers, from two perspectives - the tax procedure’s perspective and from the perspective of exchange of information in the taxation. Tax procedure’s perspective is explained in the view of Slovenian tax procedure legislation so that it overviews Tax Procedure Act as the main act and General Administrative Procedure Act as subsidiary act. The perspective of exchange of information is presented mainly form the international point of view as this has been the key issue in last years, when the raising trends of profit shifting and introducing models to stop such practices have been introduced. When analysing legal certainty in tax procedure I found out that it is on fairly high level as it respects main principles like principle of rule of law, principle of legal certainty and its subprinciples as well as principle of equity and its subprinciples. No matter how high the level of legal certainty of taxpayers in tax procedure it has been affected by amending law ZDavP-2F, by publication of tax debtors and by amending law ZDavP-2G. It hat has affected rights of taxpayers in certain areas - namely lengthening the maximum era of inspection in case of wealth growth and the valuation of tax basis from five to ten years, with the introduction of unreasonably high tax rate of 70% in the case of valuation of tax basis and by deleting of final interview as a very important phase in the tax procedure. The picture is pretty much the same in the area of international exchange of information for tax purposes, where I found out that all the three analysed projects, CRS, FATCA and BEPS consider legal certainty of taxpayers on quite low level due to primarily fiscal interest of countries. All three analysed project represent an intervention into the tax and bank secrecy. I believe there is going to be a lot of time needed in the future in order to consider international exchange of tax information of taxpayers as safe