THE TAX AUTHORITY AS A CREDITOR IN BANKRUPTCY PROCEEDINGS

V diplomskem delu je obravnavan stečajni postopek z vidika davčnega organa kot upnika v stečajnem postopku. Davčna uprava Republike Slovenije je organ v sestavi Ministrstva za finance in opravlja naloge iz dejavnosti davčne službe, ki obsegajo odmero, obračunavanje, nadzor in izterjevanje davkov in drugih dajatev na podlagi zakona in drugih predpisov. Stečajni postopek je z Zakonom o prisilni poravnavi, stečaju in likvidaciji urejena oblika prenehanja gospodarskega subjekta, ki se opravi nad dolžnikom, ki je dalj časa plačilno nesposoben (insolventen) ali prezadolžen. Stečajni postopek poteka v dveh fazah in sicer odločanje o začetku stečajnega postopka in vodenje stečajnega postopka. Temeljni namen predloga za uvedbo stečajnega postopka s strani davčnega organa je preprečitev nadaljnjega poslovanja davčnega zavezanca ter s tem preprečitev naraščanja davčnega dolga pri davčnih zavezancih, ki praviloma dalj časa izkazujejo neporavnane davčne obveznosti. V diplomskem delu se ugotavlja, da predlog za stečajni postopek s strani davčnega organa oziroma začetek stečajnega postopka prepreči naraščanje davčnega dolga pri posameznem davčnem zavezancu, ne zmanjša se pa skupni davčni dolg, ker novo zapadli dolg narašča hitreje glede na število in znesek zaključenih stečajnih postopkov.In diploma work bankruptcy is discussed from the view of tax administration as creditor in bankruptcy proceeding. Tax Administration of the Republic of Slovenia is a constituent part of the Ministry of Finance and performs tasks of tax administration activity as levying, charging, supervising and taxation of taxes and other tax obligations, defined with taxation regulations. Within the Law on Compulsory Settlement, Bankruptcy and Liquidation bankruptcy proceeding is formatted as the dissolution of the entity carried out over the debtor, which is insolvent for a long time (insolvent) or over-indebted. Bankruptcy proceeding is held in two phasesdecision to initiate bankruptcy proceedings and management of the bankruptcy proceedings. The main intention of the bankruptcy proceeding proposal initiated by tax administration is to prevent further businesses of the person liable for tax and with this to prevent the growth of debt of this person, which on long term already proves tax due. In diploma work it is established, that the proposal or initiation of bankruptcy proceedings initiated by tax administration prevent further growth of tax due of single person liable for tax but doesn’t reduces total tax debt. The reason lies in new debt due, which growths faster regarding to the number and amount of completed bankruptcy proceedings