Enforcement in tax procedure and cross-border aspects

Slovenija je članica Evropske unije in pravni red Evropske unije je del slovenske zakonodaje. To pomeni, da se mora Slovenija prilagajati tudi na področju davčne zakonodaje in spremembam, ki to področje spremljajo. Pobiranje davkov je ena najstarejših pravic posamezne države. Države s pobiranjem davkov zadovoljujejo javne interese in uresničujejo svojo suverenost. Daleč v zgodovino pa sega tudi neizpolnjevanje davčnih obveznosti. Problem nastane, ko država zaradi neplačila ne more pobrati odmerjenega davka. Konflikti med davčnimi zavezanci in davčnimi organi se pojavljajo že znotraj domicilne države, še več težav pa je zaznati izven meja posamezne države. V magistrski nalogi sem se opredelila do izvršbe v davčnem postopku, najprej v slovenskem davčnem prostoru, nato pa analizirala tudi čezmejni vidik davčne izvršbe in medsebojno pomoč ter vzajemno sodelovanje pri izmenjavi informacij, ki omogočata lažjo poravnavo neplačanih davčnih obveznosti. Države članice si prizadevajo za zajezitev davčne nediscipline, pri tem pa se poslužujejo različnih ukrepov. Mednarodno sodelovanje in upravna pomoč pri izmenjavi informacij med državami članicami EU sta izjemnega pomena za uspešno davčno poslovanje in na področju pobiranja davščin. Vsaka država lahko izbira sebi prilagojen davčni sistem. Vendar države z oblikovanjem direktiv, sklepov in uredb skrbijo za to, da se davčni sistemi držav razvijajo v isto smer, se harmonizirajo in omogočajo boljše sodelovanje med davčnimi upravami pri nadzoru in pobiranju davkov. V nalogi sem se posebej opredelila še do hrvaškega davčnega sistema in primerjala zakonodajo davčne izvršbe v Sloveniji in v sosednji Republiki Hrvaški.Tax collection is one of the oldest rights of a country. Tax collection serves the public interest and fulfilling the country\u27s sovereignty. Tax evasion also has existed since time immemorial. The problem arises when a country cannot collect its due taxes because of non-payments. The conflicts between taxable persons and tax authorities are present in home countries already and even more tax conflicts are registered outside of the home country. This thesis handles the enforcement in a tax procedure. It first analyses the Slovenian tax enforcement procedure and then focuses on the enforcement of taxes abroad and the mutual help and cooperation of member states for the collection of unpaid taxes. The EU states are actively trying to curb the tax evasion and in their effort they employ a variety of measures. Both the international cooperation and the administrative help in exchanging information between member states are vital for successful taxation. Although each member state is free to choose its own tax system, EU directives and regulations ensure that the tax systems of individual countries are being developed in the same direction, are synchronized and enable a better cooperation of tax authorities with regards to tax control and tax collection. This thesis also focuses on the Croatian tax system and compares the tax enforcement procedure in the Republic of Slovenia with the one in the Republic of Croatia