The master's thesis provides insights into the functioning of financial inspectors during the Covid-19 epidemic. The years under examination are 2020 and 2021, compared to the two years preceding this period. The purpose of this work is a thorough and critical analysis of the operation of financial inspection during the Covid-19 epidemic and the impacts of measures taken during this time on their functioning. During this period, financial inspectors, based on Article 55 of the ZIUPOPDVE, were granted authority to oversee the provisions of the ZNB and government decrees in carrying out their inspection tasks within their jurisdiction. The main research problem of the master's thesis was to examine the issue of prioritized implementation of tax inspection supervision over the enforcement of provisions of the ZNB and government decrees and to investigate what this meant for the regular work of financial inspectors.
For the research, normative, descriptive, comparative, historical, statistical, and inductive methods, as well as methods of analysis and synthesis, and interview methodology, were employed. It was found that, due to additional control powers over the provisions of the ZNB and government decrees during the Covid-19 epidemic, financial inspectors conducted more inspection audits and imposed more sanctions measures. Oftentimes, due to rapidly changing measures, they encountered dilemmas, leading to deviations between prescribed procedures and their practical implementation. However, the centralized organization of the FURS proved effective in responding to the crisis.
The findings of this master's thesis are expected to serve as a guide for a more lawful conduct of decision-makers, financial inspectors, and, in general, the FURS in the event of a potential crisis in the future. The findings also serve as a reminder to decision-makers regarding mistakes that occurred during this period to prevent their recurrence.
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