By recovering unpaid tax liabilities, tax enforcement interferes with the taxpayer's assets with the aim of repaying tax receivables and ensuring the state's public revenues. Respect for constitutional rights and procedural guarantees is essential for the fairness and legality of the process. The main research problem of the master's thesis was the examination of the relationship between the protection of the public interest in the collection of taxes for common social needs and the protection of constitutional rights in tax and especially enforcement proceedings. The purpose of the research was to examine in depth and critically analyze the human rights violations in this procedure, with an emphasis on effective tax collection and at the same time the protection of the constitutional and especially procedural rights of taxpayers. The research included the use of normative, descriptive, historical, comparative-legal, comparative, statistical and inductive methods, methods of analysis and synthesis, analysis of case law and interview methods.
It has been established that the key principles and rules of tax enforcement under the ZDavP-2 are the principles of legality, proportionality, equality, the welfare state and the right to a remedy. The analysis of Slovenian case law shows a high degree of misunderstanding of taxpayers regarding their rights and obligations. A comparison of the procedural arrangements for tax enforcement between Slovenia and the Czech Republic reveals differences, in particular the Czech exclusion of the right of appeal. An analysis of the recovery of financial administrations proves that the Slovenian financial administration is more efficient in the recovery of tax liabilities than the Czech one. The interviewed stakeholders draw attention to the complexity and complexity of the field of taxes and the awareness of taxpayers.
The contribution of the master's thesis is crucial for administrative law science and the tax profession, as it represents an understanding of the connection between administrative-procedural and constitutional human rights and from the point of view of the effectiveness of tax enforcement. The work provides a more recent insight into dilemmas and solutions as an incentive to improve legal frameworks and ensure adequate protection of taxpayers' rights.
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