Financial inspectors perform tax inspections in accordance with their powers as one of the forms of tax control. Their purpose is the effective detection, recognition and tax protection of fraud, with the help of which taxpayers consciously avoid paying tax obligations. The thesis presents the process analysis of tax inspection control and its normative basis, as well as the effectiveness of the work of the financial inspection in detecting irregularities among taxpayers. In the theoretical part, normative, historical and descriptive methods were used, on the basis of which the main characteristics and purpose of tax control, the process of tax inspection control and the rights and duties of the participants appearing in the procedure are described. In the empirical work, the work of the financial inspection and their effectiveness in the years 2018–2021 was analysed with the help of statistical and data analysis methods. The aim was also to determine how the sudden appearance of the infectious disease COVID-19 in 2020 and 2021 affected the implementation of inspection controls. Most of this data was drawn from the Annual Report of the Financial Administration of the Republic of Slovenia and the Report of the Inspection Council. Based on the data analysis, it was established that the financial inspection was less effective in detecting irregularities during the corona pandemic than in previous years, when this phenomenon had not yet been witnessed, as priority inspections in accordance with the anti-corona packages were in view. The financial inspectors were directed to carry out inspections of compliance with government decrees to curb the spread of the coronavirus. Because of the research, it was also established that from 2018–2021 the number of complaints against the inspector's decision increased, which indicates the efficient, high-quality and professionally organized work of financial inspectors.
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