Primernost uvedbe finančne policije v Republiki Sloveniji

magistrska naloga

Boris Potrč (Author), Bojan Škof (Mentor), Zlatko Dežman (Co-mentor)

Abstract

Vse večji razmah finančnega kriminala v Republiki Sloveniji in po svetu je odprl diskusije o vprašanju moţnosti uvedbe finančne policije v naši drţavi. Pod pojmom finančni kriminal, ki sodi med najpogostejše oblike gospodarskega kriminala v Republiki Sloveniji, razumemo situacijo, ko si storilec pridobi finančno korist na škodo druţbene skupnosti. V Sloveniji se praktično vse od osamosvojitve z večjimi ali manjšimi presledki razpravlja o (ne)potrebnosti ustanovitve finančne policije kot posebnega organa za odkrivanje in preiskovanje finančne in še nekaterih drugih oblik gospodarske kriminalitete. Finančna policija v Evropi ni razširjen pojav, tradicionalno je vpeta le v italijanski pravni sistem. Na novo so ta institut vpeljale tudi nekatere bivše jugoslovanske republike, in sicer Hrvaška, Makedonija, Srbija ter Bosna in Hercegovina. Tako v Sloveniji, kot v tujini namenjamo vedno večjo pozornost problematiki finančnih preiskav. Razlog za to je predvsem podrobnejša obravnava mednarodnega organiziranega kriminala ter z njem povezane korupcije, pranja denarja in financiranja terorizma s strani pomembnejših mednarodnih organizacij. Ker ima Slovenija precej organov, ki imajo ustrezna pooblastila za boj proti gospodarskemu kriminalu, ustanovitev finančne policije ne bi bila smotrna. Obstajajo različne moţnosti organiziranja, pomembno pa je tudi, da usluţbenci organov pregona in nadzornih institucij, ki so v Sloveniji razpršeni, delujejo usklajeno znotraj enega samega organa, skupaj, neodvisno od dnevne politike in da imajo za svoje delo trdno in jasno zakonsko podlago ter trajno politično podporo. Nacionalni preiskovalni biro je specializirana kriminalistična preiskovalna enota na drţavni ravni za odkrivanje in preiskovanje zahtevnih kaznivih dejanj s področij gospodarske in finančne kriminalitete ter korupcije.

Keywords

davčno pravo;davčne utaje;finančna policija;gospodarska kriminaliteta;finančni kriminal;preiskovanje in omejevanje gospodarske kriminalitete;davčno utajevanje;preiskava v davčnem postopku;finančna preiskava;nacionalni preiskovalni urad;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[B. Potrč]
UDC:	336.22:336.98(043.3)
COBISS:	5203499
Views:	1312
Downloads:	155
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	FITNESS FOR INTRODUCTION OF FINANCIAL POLICE OF THE REPUBLIC OF SLOVENIA
Secondary abstract:	Increasing scope of financial crime in the Republic of Slovenia and the world opened up discussion on the issue of the possibility of introducing financial police in our 4 country. Under the term financial crime, whitch is one of the most common form of economic crime in the Republic of Slovenia, we understand the situation, that a person obtains a financial advantage to the detriment of the community. In Slovenia the establishment of the Financial Police as a special organ for the detection and investigation of financial and some other forms of economic crime is discussed since the independency. Financial police in Europe is not a widespread phenomenon, traditionally is supported only in the Italian legal system. The institution is newly introduced at some of the former states of Yugoslav Republic, namely, Croatia, Macedonia, Serbia and Bosnia and Herzegovina. Both, in Slovenia and abroad, we devote increasing attention to the problem of financial investigations. The reason for this is the more detailed discussion of international organized crime, and with it related the corruption, money laundering and terrorist financing by major international organizations. Since Slovenia has a lot of authorities with adequate powers to combat economic crime, the establishment of financial police would not be economical. There are different ways of organizing, but it is important that law enforcement officials and supervisory institutions who are scattered in Slovenia, act consistent within a single body, regardless of everyday politics and that they have a clear legal basis and a permanent political support for their work. National Investigation Bureau is a specialized criminal investigation unit at the state level for the detection and investigation of complex crimes in the areas of economic and financial crime and corruption.
Secondary keywords:	tax law;tax fraud;financial police;economic crime;financial crime;investigating and limiting the economic crime;tax evasion;investigation in the tax procedure;financial investigation;National Bureau of Investigation;master thesis;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	144 str.
ID:	9136081