Finančna uprava Republike Slovenije

diplomsko delo

Iva Černezel (Author), Boštjan Brezovnik (Mentor)

Abstract

Finančna uprava Republike Slovenije je začela delovati 1. 8. 2014, kot nov organ, pod katerega sta se združili Carinska uprava Republike Slovenije in Davčna uprava Republike Slovenije. Reorganizacija, ki se je zgodila na tem področju s sprejetjem Zakona o finančni upravi /ZFU/ (Uradni list RS, št. 25/2014), je povezana z vzorcem, ki se kaže v ostalih državah članicah Evropske Unije in stremi k večji učinkovitosti tega državnega organa, kar je predstavljalo največji problem prejšnje ureditve. Finančna uprava želi s svojimi aktivnostmi izboljšati delovanje s preventivnimi ukrepi, ki bi pripomogli k učinkovitejšemu pobiranju dajatev. Velik problem na področju pobiranja dajatev namreč predstavlja delež utajenih dajatev, ki ni zanemarljiv. Finančna uprava zato z različnimi metodami skuša zajeziti prepad med pobranimi in nepobranimi dajatvami z različnimi ukrepi.

Keywords

Finančna uprava Republike Slovenije;reorganizacija;Zakon o finančni upravi;pobiranje dajatev;siva ekonomija;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[I. Černezel]
UDC:	336.1(043.2)
COBISS:	5450027
Views:	1628
Downloads:	182
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Financial administration of the Republic of Slovenia
Secondary abstract:	Financial administration of the Republic of Slovenia began to operate on first August in 2014 as a new body under which Custom administration of the Republic of Slovenia and Tax administration of Slovenia are combined. The reorganization that happened on this field with The Financial Administration Act was connected with a pattern, that has also shown in other Members States of the European Union and is aiming for a better efficiency of fiscal policy and economy. Financial administration wants with its methods and activities, to increase the ratio of incoming taxes and other fees. The biggest issue which fiscal policy has to face is tax fraud. Therefore, Financial administration aims to limit the gap between collected fees and grey economy.
Secondary keywords:	Financial administration of the Republic of Slovenia;reorganization;Financial Administration Act;collecting fees;grey economy;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	23 f.
ID:	10862186