diplomsko delo
Gašper Bevc (Author), Bojan Škof (Mentor)

Abstract

V diplomski nalogi sem analiziral postopek davčne izvršbe s poudarkom na davčni izvršbi na dolžnikove denarne prejemke, davčni izvršbi na dolžnikova denarna sredstva pri bankah oziroma hranilnicah in na davčni izvršbi na druge denarne terjatve dolžnika. S postopkom davčne izvršbe začne Davčna uprava Republike Slovenije, če davčni zavezanci svojih obveznosti ne izpolnijo prostovoljno in pravočasno. Cilj postopka je doseči prisilno izterjavo davčnega dolga. Davčni organ začne postopek z izdajo sklepa o davčni izvršbi, zoper katerega ima dolžnik na voljo pritožbo, ki pa ne zadrži njegove izvršitve. Izterjava davčnega dolga se doseže tako, da davčni organ poseže na dolžnikovo premoženje ali premoženjske pravice. ZDavP-2 ne določa vrstnega reda sredstev izvršbe, zato je treba upoštevati predvsem načelo sorazmernosti, po katerem je treba izbrati tista sredstva, ki so v konkretnem primeru sorazmerna višini davčnega dolga. Z davčno izvršbo se najprej poseže na dolžnikove denarne prejemke, a največ do višine dveh tretjih, vendar tako, da dolžniku ostane najmanj znesek v višini 70 % minimalne plače. Če izvršba na prejemke ni možna, se opravi izvršba na dolžnikova denarna sredstva pri bankah in hranilnicah, če pa ni možna tudi na ta sredstva, se opravi izvršba na denarni terjatvi, ki jo ima davčni dolžnik do svojega dolžnika. Kadar pa teh sredstev ni mogoče uporabiti, se izvede izvršba na premičnine, če pa zavezanec tudi premičnin nima, se poseže po njegovih nepremičninah in deležih v gospodarskih družbah ali na vrednostne papirje.

Keywords

davčno pravo;obdavčitev;davki;davčna izvršba;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [G. Bevc]
UDC: 336.2(043.2)
COBISS: 4573739 Link will open in a new window
Views: 2301
Downloads: 291
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Other data

Secondary language: English
Secondary title: TAX EXECUTION OF THE DEBTOR'S CASH BENEFIT, FINANCIAL ASSETS AND TO THE DEBTOR'S FINANCIAL RECEIVABLES
Secondary abstract: In this diploma work I have analyzed procedure of tax execution, emphasizing tax execution on debtor’s money income, tax execution on debtor’s finances in banks or savings banks and on tax execution on debtor’s other money debts. Inland Revenue of Republica Slovenia starts with tax execution procedure when taxpayers do not fulfil their responsibilities voluntarily and in time. The aim of the procedure is to achieve compulsory recovery of tax debt. Inland Revenue Office starts with the procedure by disclosing a resolution on tax execution. The debtor has at his or her disposal to complain against the resolution but that does not stop its execution. Tax execution is achieved in a way that Inland Revenue Office reaches for debtor’s property or property rights. ZDavP-2 does not define the order by means of execution, so we mostly have to consider the principle of proportionality. We have to choose those means that are proportional to the tax debt rate in a concrete case. Tax execution firstly reaches for debtor’s money income up to two thirds, but so that the debtor is left with an amount of at least 70 % of minimal wage. If execution on income is not possible, the execution on debtor’s finances in banks or saving banks is performed. If even that is not possible, then execution of money debt that tax debtor has to his or her debtor is performed. When those means are not possible to use, execution on movables is performed. If the taxpayer does not have any movables, then they reach for his or her real estate and shares in business companies or stocks.
Secondary keywords: tax execution;tax;order of execution;object of execution;execution address;means of tax execution;
URN: URN:SI:UM:
Type (COBISS): Bachelor thesis/paper
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: II, 31 f.
ID: 8727718