Davčna izvršba na dolžnikove denarne prejemke

diplomsko delo

Anja Pečovnik (Author), Bojan Škof (Mentor)

Abstract

Davek je obvezna dajatev, ki jo mora zavezanec za davek plačati državi. Če zavezanec za davek, dolga ne poravna v celoti in pravočasno, država preko pooblaščenih davčnih organov od zavezanca, ki je lahko fizična ali pravna oseba, davek izterja. To stori v posebnem postopku, ki se imenuje davčna izvršba. Za pobiranje davkov in izvršbo je v Sloveniji pristojna Finančna uprava Republike Slovenije. Izvršba je zadnja stopnja davčnega postopka in se sproži zoper davčnega zavezanca ko ta ne poravna dolgovanega zneska. Izvršba se lahko opravi v različnih oblikah, pri izbiri mora davčni organ upoštevati davčna načela in za konkretni primer izbrati najustreznejšo sredstvo, tako da bo izvršba še vedno uspešna. Prvotno poseže po dolžnikovih denarnih prejemkih, sredstvih na bankah ali hranilnicah, dolžnikovih terjatvah ali opravi rubež premičnin. Če te metode niso učinkovite, pa sodišče na predlog davčnega organa sproži postopek izvršbe na nepremičnine, dolžnikov delež v družbi in ostale premoženjske pravice dolžnika. V diplomski nalogi je podrobneje predstavljena davčna izvršba na dolžnikove denarne prejemke, ki je v praksi tudi najuspešnejša metoda izvršbe. Poleg tega se smatra za dolžnika ta metoda najmanj ogrožajoča. Z izvršbo se poseže po dolžnikovi plači oziroma drugih denarnih prejemkih, tako da delodajalec ali drug izplačevalec mesečno nakazuje del plačila na račun davčnega organa. Izvršba se zaključi ko se zarubi celoten znesek dolga, dolžnika pa bremenijo tudi vsi stroški postopka.

Keywords

davek;davčna izvršba;davčna izvršba na dolžnikove denarne prejemke;davčni organ;Finančna uprava Republike Slovenije;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[A. Pečovnik]
UDC:	336.22:347.952(043.3)
COBISS:	5676331
Views:	945
Downloads:	67
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	TAX EXECUTION ON DEBETORS MONEY'S INCOME
Secondary abstract:	A tax is a mandatory charge, that a taxpayer is obligated to pay to the government. If the taxpayer does not pay the debt full and on time, the state, through the governmental organization, can enforce the tax from a taxpayer, either an individual or business entity. Tax is executed in special procedure called tax execution procedure. In Slovenija Financial administration of the Republic of Slovenija is in charge for collecting tax and execution procedure. A tax execution is a final solution of tax procedure against taxpayer to collect previously unpaid tax. The execution may take many different forms, when choosing the method of tax execution Financial administration must on one hand follow the principles of tax execution and at the other hand choose the most efficient method for the single case, so that execution is still successful. Firsty execution reaches for debtor's money income or debtor's savings on banks, then debtor's debt and seizure of his movables. If thease methods are not successful, the govermental organization initiate the tax execution procedure on debtor's property, his real estate, partner's share in the company and on his stocks. Execution in thease cases is made by Court. In this final degree assignment it is presented procedure of tax execution on debtor's money income, that is in practice the most successful method of tax execution. In addition this method is considered to be the least destructive towards debtors ownings. Execution reaches on debtor's salary or other incomes by monthly deducting part of the payment on govermental account. Execution ends when the entire amount of debt is payed, among others all the cost of the procedure must be covered by debtor.
Secondary keywords:	: tax;tax execution;tax execution on debtor's income;governmental organization;Financial administration of the Republic of Slovenija;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	25 f.
ID:	10975505