EFFICENCY OF TAX ENFORCEMENT ASSEST IN SLOVENIA

Finančna uprava Republike Slovenije je naslednica dveh velikih državnih aparatov, in sicer davčne uprave Republike Slovenije (DURS) in carinske uprave Republike Slovenije (CURS). Obe upravi sta imeli svoje naloge, ki sta jih vsaka zase tudi opravljali. Po združitvi so se združile tudi zadolžitve, hkrati pa naj bi združitev pomagala preprečevanju in preganjanju sive ekonomije. Moja naloga v tem diplomskem delu je bila razsvetliti samo delovanje FURS-a, razsvetliti glavno inovacijo, ki naj bi pripomogla k učinkovitosti izterjanega dolga. Podrobno sem opisal nov informacijski sistem SAP. Vrnil sem se v samo zgodovino tega sistema in opisal, kakšne spremembe so bile potrebne pri sistemu, da zadostuje potrebam FURS-a. Zanimalo me je, kako uspešen je FURS pri izterjavi dolga, predvsem pa me je zanimalo, ali se z leti učinkovitost izterjav viša ali niža, posebno pozornost sem namenil tudi samim izvršbam in postopkom izvršb ter podrobno analiziral statistične podatke povezane z izvršilnimi sredstvi davčne izvršbe. Ravno tako me je zanimala sama izvršba, na katera sredstva se izvršba lahko izvede in na katera se ne more. Prav tako sem razsvetlil tudi termin davek, skušal sem razložiti katere davke poznamo in kateri davki so \u27\u27najvišji\u27\u27 oziroma najpomembnejši v Republiki Sloveniji. V povezavi z davčno izvršbo sem nekaj besed namenil tudi davčni obveznosti in samemu opominjanju oziroma načinom opominjanja.Financial administration of the Republic of Slovenia is the successor of two large state departments, namely the tax administration of the Republic of Slovenia (FURS) and the customs administration of the Republic of Slovenia (CURS). Both administrations have their tasks that they have to execute. After the merger of both administrations the newly established Financial administration took over the tasks that were executed by the administrations and at the same time helped to prevent so called grey economy. My task in this thesis was to present the functioning of FURS and present the main innovation that will contribute to the success of debt collection. I presented in detail a new information system called SAP. I took back to the beginnings of the system and described all the changes, that had to be made for the system to sufficient enough the requirements of FURS. My interest was also to evolve around the success of FURS with collection of debt. I have taken a detailed look at the efficiency of FURS throughout the years, whether it is higher or lower. I have taken special attention regarding enforcements and the process behind them and analize statistical data of assets in tax enforcement. I also took a closer look at enforcements, to which funds they can and cannot be applied. Also I examined the term “tax”, tried to explain the type of taxes which are known and which taxes are the “highest” or the most important in Slovenia. In conjunction with tax enforcements, I dedicated a few paragraphs to tax liabilities and the process of informing and the way of informing tax debtors