The tax execution is a special administrative procedure, which is legislated in the Tax Procedure Act (ZDavP-2). The meaning of the tax execution is defined by the Financial Administration Act (ZFU) as an implementation of actions and measures in order to execute unpaid obligatory charges and in order to execute other nonpaid monetary non-tax obligations in accordance with ZDavP-2. The Financial Administration of the Republic of Slovenia is in charge of the tax execution. Firstly, it is responsible for the execution of taxes, contributions and other obligatory charges which are measured by The Administration itself. Likewise, it is responsible for the execution of non-tax obligations for other applicants (Police, Courts of Law, Municipalities etc.). The tax execution begins with the issue of a tax enforcement order.
From a practical point of view, the tax execution is of great importance when it comes to performing functions of the state, since its absence would cause a deficit in the state budget, which could lead to destabilization of state funding in areas where the exercise of citizens' rights depends on regular funding. Therefore, every country must establish an optimally effective system of collecting taxes as well as ensure that taxes are regularly claimed from those who do not voluntarily pay them. Despite its importance for the budget, the provisions of the ZDavP-2 must not be interpreted in a manner that would not be in accordance with the Constitution of the Republic of Slovenia.
The Master's thesis "Tax Enforcement - Regulation and Dilemmas" presents the regulation of current tax enforcement and compares it in some places with the regulation of the enforcement which is set out in the Claim Enforcement and Security Act. Dilemmas of the tax enforcement that have been resolved by case law and raised by the theory are listed in the description of the current regulation.
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