magistrsko delo
Melanie Ozmec (Avtor), Polonca Kovač (Mentor)

Povzetek

Magistrsko delo omogoča vpogled v delovanje finančnih inšpektorjev v obdobju epidemije Covid-19. Preučevani leti sta 2020 in 2021 in primerjani z dvema letoma pred tem obdobjem. Namen tega dela je poglobljena in kritična analiza delovanja finančne inšpekcije v času epidemije Covid-19 in vplivov ukrepov, ki so bili sprejeti v tem času na njihovo delovanje. Finančni inšpektorji so v tem obdobju na podlagi 55. člena ZIUPOPDVE dobili pristojnost nadzora nad določbami ZNB in vladnimi odloki pri opravljanju nalog inšpekcijskega nadzora iz svoje pristojnosti. Glavni raziskovalni problem magistrskega dela je bil preučiti problem prioritetnega izvajanja davčnih inšpekcijskih nadzorov nad izvajanjem določb ZNB in vladnih odlokov in raziskati, kaj je to pomenilo za redno delo finančnih inšpektorjev. Za namen raziskovanja so bile uporabljene normativna, deskriptivna, primerjalna, zgodovinska, statistična in induktivna metoda, metoda analize in sinteze ter metoda intervjuja. Ugotovili smo, da so finančni inšpektorji zaradi dodatnih pooblastil nadzora nad določbami ZNB in vladnimi odloki v obdobju epidemije Covid-19 izvedli več pregledov in izrekli več prekrškovnih ukrepov. Pogosto so se zaradi hitro spreminjajočih se ukrepov srečevali z dilemami, prihajalo pa je tudi do odstopanj med predpisanim in njihovim postopanjem v praksi. Se je pa centralizirana organiziranost FURS izkazala kot učinkovita v odzivanju na krizo. Pričakujemo, da bodo ugotovitve magistrskega dela služile kot vodilo za bolj zakonito postopanje odločevalcev, finančne inšpekcije in nasploh FURS v primeru pojava morebitne krize v prihodnje. Ugotovitve služijo tudi kot opomnik odločevalcem glede napak, ki so se zgodile v tem obdobju, da do njih ne bi več prihajalo.

Ključne besede

finančna inšpekcija;FURS;davčni inšpekcijski nadzor;upravni postopek;epidemija Covid-19;EU;OECD;IOTA;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UL FU - Fakulteta za upravo
Založnik: [M. Ozmec]
UDK: 3.078.3:336.22(497.4)(043.2)
COBISS: 192890371 Povezava se bo odprla v novem oknu
Št. ogledov: 85
Št. prenosov: 20
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Analysis of tax inspection supervision during the Covid-19 epidemic
Sekundarni povzetek: The master's thesis provides insights into the functioning of financial inspectors during the Covid-19 epidemic. The years under examination are 2020 and 2021, compared to the two years preceding this period. The purpose of this work is a thorough and critical analysis of the operation of financial inspection during the Covid-19 epidemic and the impacts of measures taken during this time on their functioning. During this period, financial inspectors, based on Article 55 of the ZIUPOPDVE, were granted authority to oversee the provisions of the ZNB and government decrees in carrying out their inspection tasks within their jurisdiction. The main research problem of the master's thesis was to examine the issue of prioritized implementation of tax inspection supervision over the enforcement of provisions of the ZNB and government decrees and to investigate what this meant for the regular work of financial inspectors. For the research, normative, descriptive, comparative, historical, statistical, and inductive methods, as well as methods of analysis and synthesis, and interview methodology, were employed. It was found that, due to additional control powers over the provisions of the ZNB and government decrees during the Covid-19 epidemic, financial inspectors conducted more inspection audits and imposed more sanctions measures. Oftentimes, due to rapidly changing measures, they encountered dilemmas, leading to deviations between prescribed procedures and their practical implementation. However, the centralized organization of the FURS proved effective in responding to the crisis. The findings of this master's thesis are expected to serve as a guide for a more lawful conduct of decision-makers, financial inspectors, and, in general, the FURS in the event of a potential crisis in the future. The findings also serve as a reminder to decision-makers regarding mistakes that occurred during this period to prevent their recurrence.
Sekundarne ključne besede: financial inspection;FURS;tax inspection supervision;administrative procedure;Covid-19 epidemic;EU;OECD;IOTA;
Vrsta dela (COBISS): Magistrsko delo/naloga
Študijski program: 1000533
Konec prepovedi (OpenAIRE): 1970-01-01
Komentar na gradivo: Univ. v Ljubljani, Fak. za upravo
Strani: X, 103 str.
ID: 23394080