Davčna izvršba - ureditev in dileme

magistrsko delo

Klemen Vonča (Author), Jernej Podlipnik (Mentor)

Abstract

Davčna izvršba je poseben upravni postopek, ki ga ureja Zakon o davčnem postopku (ZDavP-2). Njen pomen opredeljuje Zakon o finančni upravi (ZFU), in sicer kot izvajanje dejanj in ukrepov za izterjavo neplačanih obveznih dajatev ter za izterjavo neplačanih drugih denarnih nedavčnih obveznosti v skladu z ZDavP-2. Za opravljanje davčne izvršbe je pristojna Finančna uprava Republike Slovenije. V prvi vrsti je pristojna za izterjavo davkov, prispevkov in drugih obveznih dajatev, ki jih sama odmerja, obenem pa tudi za izvajanje nalog izterjave nedavčnih obveznosti za druge predlagatelje (npr. policijo, sodišča, občine itd.). Davčna izvršba se začne z izdajo sklepa. Praktično je davčna izvršba zelo pomembna za opravljanje državnih funkcij, saj bi njen neobstoj za proračun pomenil zmanjšanje prihodkov, kar pa bi lahko povzročilo destabiliziranje državnega financiranja tudi na področjih, na katerih je od rednega financiranja odvisno uveljavljanje pravic državljanov. Zato je naloga vsake države, da zagotovi čim bolj učinkovito pobiranje davkov in da na drugi strani redno izterjuje davke tistim, ki jih ne plačajo prostovoljno. Ne glede na njen pomen za proračun pa se ne sme določbe ZDavP-2 interpretirati na način, ki ne bi bil skladen z Ustavo Republike Slovenije. Magistrsko delo Davčna izvršba – ureditev in dileme predstavi trenutno veljavno ureditev davčne izvršbe in jo na nekaterih mestih primerja z ureditvijo izvršbe, ki je urejena v Zakonu o izvršbi in zavarovanju. Dileme davčne izvršbe, ki jih je rešila sodna praksa in ki jih je izpostavila teorija, so navedene ob opisu ureditve.

Keywords

davčno pravo;davčna izvršba;ureditev in dileme;prisilna izterjava;davki;magistrske diplomske naloge;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.09 - Master's Thesis
Organization:	UL PF - Faculty of Law
Publisher:	[K. Vonča]
UDC:	336.22(043.2)
COBISS:	16980305
Views:	757
Downloads:	178
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax enforcement - regulation and dilemmas
Secondary abstract:	The tax execution is a special administrative procedure, which is legislated in the Tax Procedure Act (ZDavP-2). The meaning of the tax execution is defined by the Financial Administration Act (ZFU) as an implementation of actions and measures in order to execute unpaid obligatory charges and in order to execute other nonpaid monetary non-tax obligations in accordance with ZDavP-2. The Financial Administration of the Republic of Slovenia is in charge of the tax execution. Firstly, it is responsible for the execution of taxes, contributions and other obligatory charges which are measured by The Administration itself. Likewise, it is responsible for the execution of non-tax obligations for other applicants (Police, Courts of Law, Municipalities etc.). The tax execution begins with the issue of a tax enforcement order. From a practical point of view, the tax execution is of great importance when it comes to performing functions of the state, since its absence would cause a deficit in the state budget, which could lead to destabilization of state funding in areas where the exercise of citizens' rights depends on regular funding. Therefore, every country must establish an optimally effective system of collecting taxes as well as ensure that taxes are regularly claimed from those who do not voluntarily pay them. Despite its importance for the budget, the provisions of the ZDavP-2 must not be interpreted in a manner that would not be in accordance with the Constitution of the Republic of Slovenia. The Master's thesis "Tax Enforcement - Regulation and Dilemmas" presents the regulation of current tax enforcement and compares it in some places with the regulation of the enforcement which is set out in the Claim Enforcement and Security Act. Dilemmas of the tax enforcement that have been resolved by case law and raised by the theory are listed in the description of the current regulation.
Secondary keywords:	tax execution;regulation and dilemmas;enforced execution;taxes;
Type (COBISS):	Master's thesis/paper
Study programme:	0
Embargo end date (OpenAIRE):	1970-01-01
Thesis comment:	Univ. v Ljubljani, Pravna fak.
Pages:	59 f.
ID:	11232965