20.500.12556/DKUM-63579 VPLIV INSOLVENČNIH POSTOPKOV NA IZTERJAVO DAVČNIH TERJATEV 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. davčna izvršba insolventnost insolventni dolžnik upnik dolg tax demand execution insolvency the insolvent debtor creditor debt true true false Slovenski jezik Angleški jezik Diplomsko delo/naloga 2016-09-13 14:25:46 2016-10-07 18:31:53 2022-07-03 03:05:51 2019-07-11 13:32:27 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 7750931 URN:SI:UM:DK:5QZZP36S UN_Furlan_Alenka_2016.pdf UN_Furlan_Alenka_2016.pdf 1 49F416953A2EF1744E9AB08E8057DEA8 5862aa8b80b652a3857b91623489f7ff822a9523dd34fe0f740faa44cf7f4ffd 6f7526ca-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=104094 Fakulteta za organizacijske vede 0 0 0