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PRIMERJAVA POSTOPKA DAVČNE IN CIVILNE IZVRŠBE NA DENARNE OBVEZNOSTI
OSOLIN, VITA (Author), Kovač, Polonca (Mentor) More about this mentor... This link opens in a new window

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Abstract
V primeru neplačila katerihkoli obveznosti je te treba izterjati drugače. Neplačane zapadle terjatve, tako davčne kot tudi civilne, se lahko terjajo v sodnem procesu, ki mu pravimo izvršba. Govorimo o prisilni realizaciji zapadlih obveznosti. Zanjo je v primeru davčne izvršbe pristojna Finančna uprava Republike Slovenije, v primeru civilne izvršbe pa sodišča Republike Slovenije. Zakonodaja določa, da se v primeru davčnih izvršb, kjer obstaja javni interes za poplačilo terjatev, v celoti uporablja Zakon o davčnem postopku (ZDavP-2), v primeru civilnih izvršb, kjer je interes zaseben, pa je treba postopati po določilih Zakona o izvršbi in zavarovanju (ZIZ). V raziskovalnem delu diplomskega dela se osredotočim na analizo letnih poročil Finančne uprave Republike Slovenije ter sodne statistike Ministrstva za pravosodje. Pri tem s pomočjo deskriptivne metode najprej analiziram letna poročila in sodne statistike, nato pa dobljene empirične podatke predstavim s statistično metodo. Zanima me predvsem uspešnost davčne in civilne izterjave v zadnjih treh letih – ali se število sklepov o izvršbi zmanjšuje ali povečuje. V celoti prikažem teoretični postopek davčne in civilne izvršbe ter praktični del uspešnosti izterjave v zadnjih nekaj letih. Glede na dejstvo, da se ekonomska kriza vse bolj bliža koncu, je presenetljiv rezultat, da se davčni dolg še vedno vsako leto povečuje. Na osnovi tega zavrnem prvo hipotezo. Tudi drugo hipotezo zavrnem, saj je iz analize razvidno, da je bilo v preteklem letu izdanih dvakrat več sklepov o davčni izvršbi kot o civilni izvršbi. Pozitivno me preseneča, da so časi reševanja zadev na sodiščih vse krajši, kar je dober obet za prihodnje zadeve.

Language:Slovenian
Keywords:davčna izvršba, civilna izvršba, Finančna uprava RS, sodišča, letna poročila FURS, sodna statistika
Work type:Bachelor thesis/paper (mb11)
Organization:FU - Faculty of Administration
Year:2018
Views:163
Downloads:123
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Secondary language

Language:English
Title:COMPARISON OF THE TAX AND CIVIL EXECUTION PROCESS
Abstract:
In the case of non-payment of any liabilities, these have to be recovered in a different way. Unpaid tax and civil claims, which have become due, are eligible for recovery within the judicial process, called execution. This is known as the obligatory realization of overdue liabilities. The Financial administration of the Republic of Slovenia has jurisdiction in the case of tax executions and Slovenian courts in the case of civil executions. In the case of tax executions, where there is a public interest for the payment of claims, the legislation imposes the application of the Tax Procedure Act, and in the case of civil executions, where the interest is private, it imposes the application of the Claim Enforcement and Security Act. In the research part of the thesis, I focused on the analysis of annual reports of the Financial administration of the Republic of Slovenia and the judicial statistics of the Ministry of justice. Firstly, I used the descriptive method to analyse the annual reports and judicial statistics and that presented the empirical data with the help of the statistical method. I was particularly interested in the successfulness of the tax and civil execution in the past three years and whether the number of writs of execution is decreasing or increasing. I comprehensively present the theoretical process of tax and civil execution and the practical part of the successfulness of executions in recent years. Considering the fact that the economic crisis is slowly fading, it is surprising that the tax debt is still annually increasing. This led me to overturn the first hypothesis. I also overturned the second hypothesis, since the analysis showed that in the past year, twice as many writs were issued on tax execution as on civil execution. I was positively surprised that the times for resolving cases in courts are decreasing, which is a good outlook for future cases.

Keywords:tax execution, civil execution, Financial administration of the Republic of Slovenia, courts, annual reports of the Financial administration of the Republic of Slovenia, judicial statistics

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