Analiza varstva ustavnih pravic v davčni izvršbi in mednarodna primerjava : magistrsko delo

Artič, Nika (avtor), Kovač, Polonca (mentor)

Davčna izvršba z izterjavo neplačanih davčnih obveznosti posega v premoženje zavezanca z namenom poplačila davčnih terjatev in zagotavljanja javnofinančnih prihodkov države. Spoštovanje ustavnih pravic in procesnih jamstev je ključno za pravičnost in zakonitost postopka. Glavni raziskovalni problem magistrskega dela je bil preučitev razmerja med varstvom javnega interesa pri pobiranju davka za skupne družbene potrebe in varstvom ustavnih pravic v davčnem in posebej izvršilnem postopku. Namen raziskave je bil poglobljeno preučiti in kritično analizirati kršitve človekovih pravic v tem postopku s poudarkom na učinkovitem pobiranju davkov in hkrati zaščito ustavnih in posebej procesnih pravic zavezancev. Raziskava je vključevala uporabo normativne, deskriptivne, zgodovinske, primerjalno-pravne, komparativne, statistične in induktivne metode, metode analize in sinteze, analize sodne prakse in metode intervjuja. Ugotovljeno je bilo, da so ključna načela in pravila davčne izvršbe po ZDavP-2 načelo zakonitosti, sorazmernosti, enakosti, socialne države in pravica do pravnega sredstva. Analiza slovenske sodne prakse prikazuje visoko stopnjo nerazumevanja zavezancev glede njihovih pravic in obveznosti. Primerjava procesne ureditve davčne izvršbe med Slovenijo in Češko razkriva razlike, zlasti češko izključenost pravice do pritožbe. Analiza izterjave finančnih uprav dokazuje, da je slovenska finančna uprava bolj učinkovita pri izterjavi davčnih obveznosti kot češka. Intervjuvani deležniki opozarjajo na zahtevnost in kompleksnost področja davkov ter informiranost zavezancev. Prispevek magistrskega dela je ključen za upravnopravno znanost in davčno stroko, saj predstavlja razumevanje povezanosti upravno-procesnih in ustavnih človekovih pravic ter z vidika učinkovitosti davčne izvršbe. Delo omogoča novejši vpogled v dileme in rešitve kot spodbuda za izboljšanje pravnih okvirjev in zagotavljanje ustrezne zaščite pravic zavezancev.

• Jezik: Slovenski jezik
• Ključne besede: davčna izvršba, davčni postopek, finančna uprava, zavezanec za davek, varstvo pravic, davčni predpisi, učinkovitost izterjave, primerjava Češka
• Vrsta gradiva: Magistrsko delo/naloga
• Tipologija: 2.09 - Magistrsko delo
• Organizacija: FU - Fakulteta za upravo
• Kraj izida: Ljubljana
• Založnik: [N. Artič]
• Leto izida: 2024
• Št. strani: XI, 123 str.
• PID: 20.500.12556/RUL-161446
• UDK: 347.952:336(497.4:437.3)(043.2)
• COBISS.SI-ID: 207180291
• Datum objave v RUL: 11.09.2024

ARTIČ, Nika, 2024, Analiza varstva ustavnih pravic v davčni izvršbi in mednarodna primerjava : magistrsko delo [na spletu]. Magistrsko delo. Ljubljana : N. Artič. [Dostopano 5 maj 2025]. Pridobljeno s: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=slv&id=161446

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Analysis of protection of constitutional rights in tax enforcement and international comparison

Izvleček

By recovering unpaid tax liabilities, tax enforcement interferes with the taxpayer's assets with the aim of repaying tax receivables and ensuring the state's public revenues. Respect for constitutional rights and procedural guarantees is essential for the fairness and legality of the process. The main research problem of the master's thesis was the examination of the relationship between the protection of the public interest in the collection of taxes for common social needs and the protection of constitutional rights in tax and especially enforcement proceedings. The purpose of the research was to examine in depth and critically analyze the human rights violations in this procedure, with an emphasis on effective tax collection and at the same time the protection of the constitutional and especially procedural rights of taxpayers. The research included the use of normative, descriptive, historical, comparative-legal, comparative, statistical and inductive methods, methods of analysis and synthesis, analysis of case law and interview methods. It has been established that the key principles and rules of tax enforcement under the ZDavP-2 are the principles of legality, proportionality, equality, the welfare state and the right to a remedy. The analysis of Slovenian case law shows a high degree of misunderstanding of taxpayers regarding their rights and obligations. A comparison of the procedural arrangements for tax enforcement between Slovenia and the Czech Republic reveals differences, in particular the Czech exclusion of the right of appeal. An analysis of the recovery of financial administrations proves that the Slovenian financial administration is more efficient in the recovery of tax liabilities than the Czech one. The interviewed stakeholders draw attention to the complexity and complexity of the field of taxes and the awareness of taxpayers. The contribution of the master's thesis is crucial for administrative law science and the tax profession, as it represents an understanding of the connection between administrative-procedural and constitutional human rights and from the point of view of the effectiveness of tax enforcement. The work provides a more recent insight into dilemmas and solutions as an incentive to improve legal frameworks and ensure adequate protection of taxpayers' rights.

• Ključne besede: tax enforcement, tax procedure, tax administration, tax payer, protection of rights, tax regulations, collection efficiency, comparison Czech Republic