Financial administration of the Republic of Slovenia is the successor of two large state departments, namely the tax administration of the Republic of Slovenia (FURS) and the customs administration of the Republic of Slovenia (CURS). Both administrations have their tasks that they have to execute. After the merger of both administrations the newly established Financial administration took over the tasks that were executed by the administrations and at the same time helped to prevent so called grey economy.
My task in this thesis was to present the functioning of FURS and present the main innovation that will contribute to the success of debt collection. I presented in detail a new information system called SAP. I took back to the beginnings of the system and described all the changes, that had to be made for the system to sufficient enough the requirements of FURS.
My interest was also to evolve around the success of FURS with collection of debt. I have taken a detailed look at the efficiency of FURS throughout the years, whether it is higher or lower. I have taken special attention regarding enforcements and the process behind them and analize statistical data of assets in tax enforcement.
I also took a closer look at enforcements, to which funds they can and cannot be applied. Also I examined the term “tax”, tried to explain the type of taxes which are known and which taxes are the “highest” or the most important in Slovenia.
In conjunction with tax enforcements, I dedicated a few paragraphs to tax liabilities and the process of informing and the way of informing tax debtors.
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