In order to uphold the legal obligation of tax compliance and prompt payment as mandated by the principle of legal and timely satisfaction of tax liabilities, it is essential to adopt modern legal solutions. Such solutions include the implementation of the institute of tax guarantee, which may be imposed upon transferees of the taxpayer or other entities, thereby enabling the tax authority to effectively assess and collect taxes from said third parties. This master thesis addresses the various alternatives available to the tax authority, systematization, and material conditions of personal guarantees of this nature, both in terms of tax and other non-tax laws and regulations, and emphasizes the significance of preserving a balance between safeguarding the rights of tax debtors and guaranteeing the efficient collection of tax revenue for the financial stability of the country. A more in-depth analysis focuses on the tax guarantee institute under Article 148 of the Tax Procedure Act, which, under certain conditions, permits the recovery from the property of associated and other persons in case of forfeiture of property or transfer of business activities with the intent to evade payment of taxes, and the illustration of the procedural issues associated with it, which were recently addressed by the Constitutional Court of the Republic of Slovenia, leading to the enactment of new legislation. Additionally, the study conducts a thorough examination of the tax guarantee responsibility for suspended withdrawal and payment, imposed upon certain individuals and entities essential to effective tax enforcement, including financial institutions, employers, and third-party debtors of tax debtors. In the event of failure by said entities to adhere to an enforcement order, the tax may be recoverable from them in accordance with applicable laws and regulations.
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