Povzetek

Republika Slovenija zbira javne prihodke zlasti ob pomoči davčnega sistema. Svoje finančne interese naša država varuje tudi z razmeroma razvejenim sistemom davčnih prekrškov in s kaznivima dejanjema zatajitve finančnih obveznosti in delno tudi tihotapstva. Prispevek predstavlja temeljne pojme, povezane z davčnimi prekrški in davčnimi kaznivimi dejanji, ki pomenijo inkriminacijo neplačevanja davkov pa tudi nekaterih drugih nepravilnosti, ki jih zagrešijo davčni zavezanci. Posebej so poudarjeni pogoji za odgovornost posameznikov in pravnih oseb za davčne delikte ter sankcije za ta ravnanja, ki se lahko izrečejo le na podlagi predhodno ugotovljene odgovornosti posameznega subjekta. V prispevku so obravnavana tudi nekatera pomembnejša vprašanja, povezana z oblikovanjem pravilne pravne kvalifikacije in pregonom posameznega dejanja. Dodani sta kazenskopravna analiza nekaterih ugotovitev davčnih organov v postopku davčnega inšpiciranja in krajša predstavitev odprtih vprašanj, povezanih z novejšim institutom samoprijave v davčnem prekrškovnem pravu.

Summary

The Republic of Slovenia collects the majority of its public revenue through taxes. The state safeguards its financial interests with rather diversified system of tax minor offences and with the two criminal offences: the denial of financial obligations and partly also smuggling. This article deals with the basic conceptions of tax minor offences and tax criminal offences that represent the incrimination of tax avoidance and also of some other incorrectness committed by tax payers. Special attention is given to the criminal responsibility of natural and legal persons for tax minor and criminal offences. The stress is also laid on the sanctions for those offences, which can only be applied to individual subjects on the basis of its established responsibility. In the article are exposed also some noteworthy questions linked with the forming of correct legal qualification and with the prosecution of separate offence. In conclusion, some tax authorities' findings in supervisory proceeding are also presented, including the analysis of these findings from the criminal point of view, and some open questions about the new institute of self-delation in the Slovene tax minor offences law.