IZREKANJE GLOB POLICIJE IN NJIHOVA IZVRŠBA

JEVNIKAR, JURE (avtor), Kovač, Polonca (mentor)

Glavna tema, ki jo obravnavam v diplomskem delu, je plačilo glob in učinkovitost davčne izvršbe za neplačane globe, ki jih policija da v izterjavo FURS. V delu sem podrobno predstavil in analiziral globe oziroma denarne kazni izrečene s strani policije, ki je največji prekrškovni organ. Predstavil sem delovanje policije, načine izdajanja plačilnih nalogov in odločb ter analiziral število izdanih plačilnih nalogov v letih od 2010 do 2017, prikazal deleže plačanih glob in glob danih v izterjavo. V tem delu sem potrdil hipotezo iz dispozicije, da policija v državni proračun prispeva največji delež nedavčnih prihodkov iz naslova glob. Izterjanost glob ni zadovoljiva. Številne varovalke v postopku izterjave so na strani dolžnikov, nekaj dolga se poravna z nadomestnim zaporom ali družbeno koristnim delom. Veliko razlogov za ne najboljšo učinkovitost FURS pa vidim v številnih spremembah zakonodaje. Zdi pa se, da se je z letom 2017 zakonodaja tako stabilizirala in postopki na FURS ustalili, da je izterjanost glob končno presegla 50 %, kar pritrjuje sklepu, da postaja davčna izvršba čedalje bolj učinkovita.

• Jezik: Slovenski jezik
• Ključne besede: policija, prekrškovni organ, globa, plačilni nalog, nedavčna izterjava, izvršilni davčni postopek
• Vrsta gradiva: Diplomsko delo/naloga
• Organizacija: FU - Fakulteta za upravo
• Leto izida: 2019
• PID: 20.500.12556/RUL-106462
• Datum objave v RUL: 25.02.2019

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: IMPOSING AND EXEMPTION OF FINE BY THE POLICE

Izvleček

The main topic I am dealing with in my thesis is the payment of fines and the effectiveness of tax enforcement for unpaid fines, which the police hands over to the Financial Administration of the Republic of Slovenia (FURS) to be recovered. In my thesis I made a detailed presentation and analysis of the fines which were imposed by the police, the latter being the largest misdemeanor body. I presented the operation of the police, the methods of issuing payment orders and legal decisions and analyzed the number of payment orders in the years 2010 to 2027. I also showed the shares of paid fines as well as the fines to be recovered. In my thesis I have proven the hypothesis from the disposition that the police contributes the largest share of non-tax revenues from fines to the State budget. The recovery of fines is, nevertheless, not satisfactory. Many of the fuses in the process are on the side of the debtor, some of the debts are settled with substitute imprisonment or community service. What is more, there are many reasons for ineffectiveness of the Financial Administration of the Republic of Slovenia in a large number of legislative changes. It appears that in 2017 the legislation and the processes at the FURS stabilized to such an extent that at last the recovery of fines exceeded 50%, which proves the conclusion that tax exemption is becoming more and more effective.

• Ključne besede: police, misdemeanor body, fine, payment order, non-tax recovery, executive tax procedure