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.
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