THE IMPACT OF INSOLVENCY PROCEEDINGS ON TAX DEMAND EXECUTION

Tema diplomske naloge je predstavitev postopka davčne izvršbe, ki je zadnja faza v davčnem postopku in se opravi v primeru, ko dolžnik svoje davčne obveznosti ne poravna v roku, ki je v izvršilnem naslovu določen za prostovoljno izvršitev. Eden od razlogov, da davčni zavezanec svojih obveznosti ne poravna pravočasno, je insolventnost. Insolventnost močno vpliva na plačilo dolga, saj insolventni dolžnik ni plačilno sposoben, iz prakse pa je razvidno, da pogosto tudi nima premoženja, s katerim bi lahko plačal dolg. Davčni organ kot upnik v primeru davčnih terjatev mora v celotnem postopku spremljati likvidnost davčnih dolžnikov, posebej v postopkih davčne izvršbe pa mora uporabiti vsa sredstva, da zagotovi poplačilo svojih terjatev. Pogosto je začetek oziroma predlog za uvedbo postopkov zaradi insolventnosti edini način, da se ustavi naraščanje dolga pri dolžnikih, ki niso plačilno sposobni.The thesis looks into presenting the tax demand execution procedure, which is the final phase in the tax demand procedure to be carried out in cases when the debtor fails to settle a tax liability within the time limit fixed in executive title for voluntary execution. One of the reasons that the taxpayer does not pay the obligations in due time is insolvency. Insolvency has significant impact on the debt payment as the insolvent debtor is incapable of paying and as practice shows often does not own a property, which could be used to pay the debt. The tax authority as a creditor in the case of tax credits must monitor the liquidity of the tax debtors throughout the entire process. Particularly in tax demand execution process it must use all means to ensure payment of its claims. The beginning or the proposal to initiate insolvency proceedings is often the only way to stop the increase of debt of insolvent debtors