diplomsko delo univerzitetnega študija
Jan Volarič (Avtor), Katja Eman (Mentor)

Povzetek

Diplomsko delo se osredotoča na problematiko gospodarske kriminalitete v povezavi z novonastalim organom v sestavi Ministrstva za finance, Finančno upravo Republike Slovenije (v nadaljevanju FURS). Raziskuje na kakšen način se FURS zoperstavlja in omejuje tovrsten kriminal. Problematika gospodarske kriminalitete je pereča, saj tovrsten kriminal spada med najbolj razširjene oblike kaznivih dejanj, obenem pa povzroča nezaupanje v gospodarstvo in prav tako v državo. Ko govorimo o odkrivanju, preiskovanju in dokazovanju gospodarske kriminalitete in o organih njenega pregona, najprej pomislimo na policijo, natančneje na sektor za gospodarsko kriminaliteto, in nacionalni preiskovalni urad, organizirana znotraj uprave kriminalistične policije. V boju zoper gospodarsko kriminaliteto pa je z reorganizacijo Davčne uprave Republike Slovenije (v nadaljevanju davčna služba) in Carinske uprave Republike Slovenije (v nadaljevanju carinska služba) in njuno združitvijo v FURS, policija dobila nepogrešljivega zaveznika, saj z medsebojnim sodelovanjem skupaj nastopata v boju zoper gospodarsko kriminaliteto. Ustanovitev novonastalega organa v sestavi Ministrstva za finance je vsekakor pomemben korak v razvoju državnih institucij v boju zoper tovrstno kriminaliteto na ozemlju Republike Slovenije kot tudi na mednarodnem področju. FURS tako doprinese specifične načine odkrivanja in omejevanja gospodarske kriminalitete, kot so finančni nadzor, nadzor transfernih cen, uvedba davčnih blagajn, finančna preiskava, davčna izvršba in mobilni oddelki. S sklenjenimi sporazumi med državami pa deluje tudi na mednarodnem področju.

Ključne besede

gospodarska kriminaliteta;preprečevanje;Finančna uprava Republike Slovenije;diplomske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM FVV - Fakulteta za varnostne vede
Založnik: J. Volarič]
UDK: 343.37(043.2)
COBISS: 3169258 Povezava se bo odprla v novem oknu
Št. ogledov: 1678
Št. prenosov: 235
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: FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA AND ITS ROLE IN FINANCIAL CRIME PREVENTION
Sekundarni povzetek: This bachelor's degree focuses on the problems of economic crime in connection with the newly established state authority formed within the Ministry of Finance, the Financial administration of the Republic of Slovenia (below FURS). It explores in what way FURS fights and limits the economic crime. The economic crime is an alarming issue, because it is one of the most common forms of felony, at the same time it causes distrust of economy and state authority. When we talk about detection, investigation and proving the economic crime and about state authorities, which prosecute such crime, we first think about the police, specifically about the Economic Crime Division and the National Bureau of Investigation, both organized within the Criminal Police Directorate. In a fight against the economic crime, the police got an indispensable ally with reorganization of Tax Administration (below tax service) and Customs Administration (below customs service) of the Republic of Slovenia and their unification in the Financial Administration of the Republic of Slovenia. The police and the Financial administration of the Republic of Slovenia fight together against the economic crime with mutual cooperation. The establishment of the newly formed state authority within the Ministry of Finance is certainly an important step in the development of state institutions in the fight against such crime on the territory of the Republic of Slovenia, as well as in the international field. FURS brings specific ways to detect and limit the economic crime, like financial control, control of transfer pricing, tax coffers, financial investigation, tax enforcement and mobile divisions. It also operates in the international area with agreements made between countries.
Sekundarne ključne besede: Economic crime;Financial administration of the Republic of Slovenia;Tax Administration of the Republic of Slovenia;Customs Administration of the Republic of Slovenia;
URN: URN:SI:UM:
Vrsta dela (COBISS): Diplomsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Strani: 50 str.
ID: 9161284