20.500.12556/DKUM-76254 Obrnjeno dokazno breme v davčnih postopkih diplomsko delo visokošolskega študijskega programa Varnost in policijsko delo Reversed burden of proof in tax procedures Gospodarski kriminal predstavlja vse večji problem današnjega časa. Razširjen je po celem svetu, z njim se srečujejo vse države, prav tako ga večinoma lahko povežemo tudi z organiziranim ter mednarodnim kriminalom. Da bi ga uspeli preprečiti, je potrebno uvajanje novih tehnik preiskovanja te vrste kriminala, prav tako pa tudi sprotno usposabljanje preiskovalcev na aktualnih področjih, ki se zelo hitro razvijajo tudi s pomočjo tehnologije. Problem, ki se pojavi, je težje odkrivanje in pregon storilcev, ker je velikokrat oškodovana pravna oseba ali subjekt in žrtev na prvi pogled ni tako očitna. V diplomski nalogi je predstavljen problem obrnjenega dokaznega bremena. Institut obrnjenega dokaznega bremena je uspešno orodje v boju zoper organiziran in gospodarski kriminal. Gre za relativno mlad pravni instrument, ki še ni dovolj poznan širši množici. Glavni cilj gospodarskega kriminala je pridobitev protipravnega premoženja, z obrnjenim dokaznim bremenom pa je le-to lahko odvzeto. Dokazno breme je prevaljeno na storilca, ki mora dokazati, da je premoženje pridobil na legalen način. V Sloveniji v praksi zaostajamo za ostalimi državami, eden izmed razlogov za to je tudi slabša usposobljenost ter premalo prakse preiskovalcev, ki se ukvarjajo s tovrstnim kriminalom, prav tako pa tudi tožilstva in sodišč. Napisanega na tematiko obrnjenega dokaznega bremena v davčnih postopkih je zelo malo. Zato je v diplomski nalogi predstavljen pregled stanja v tujini ter statistika na tem področju, opravljen pa je tudi intervju z preiskovalko na Finančni upravi RS. Economic crime is representing an increasing problem in the world today. It is widespread all over the world, is encountered by all countries, and can mostly be linked to international and organized crime. In order to prevent it, we need new investigation techniques for this type of crime, as well as the ongoing training of investigators in these areas, which are also rapidly evolving through technology. It is hard to detect this kind of crime and to presecute the perpetrators, because often only the legal entity are harmed and the victim is not so obvious. This dissertation presents the problem of reversing the burden of proof. The reversed burden of proof institute is a successful tool in the fight against organized and economic crime. It is a relatively young legal instrument that is not yet sufficiently known to the general public. The main objective of economic crime is the acquisition of unlawful wealth, and whit a reversed burden of proof, it can be seized. The burden of proof is shifted to the perpetrator, who must prove that he acquired the property in a legal manner. In Slovenia, in practice, we are lagging behind other countries, and one of the reasons for this is the lack of competence and lack of experience of the investigators, as well as the prosecutors and courts. It is not enough material written on the reversed burden of proof in tax procedures in our country. Therefore, this thesis present an overview of the situation abroad and statistics in this field, as well as an interview with an investigator at the Financial administration of the Republic of Slovenia. diplomske naloge obrnjeno dokazno breme Finančna uprava RS davčni postopki finančna preiskava odvzem premoženja nezakonitega izvora reversed burden of proof Financial Administration of the Republic od Slovenia tax procedures financial investigation confiscation of illegal assets true true false [N. Upelj] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2020-05-04 12:25:56 2020-05-28 06:36:59 2022-08-09 13:23:27 2020-05-29 03:16:31 2020 0 Ljubljana 2020 Ljubljana VI, 56 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.1:336.22(043.2) 17174787 URN:SI:UM:DK:ZE0ROZBI VS_Upelj_Nina_2020.pdf VS_Upelj_Nina_2020.pdf 1 3DACD1E90AC996F8B8E14C5A50375A12 20b29e66db6f12c3d1adb57706f473a10e0d2356991ac4febadea3b034871e12 4c4fd3b9-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/9adea969-5e8c-4e73-8b4f-ed54a990e1cb https://dk.um.si/Dokument.php?lang=slv&id=141879 Fakulteta za varnostne vede 0 0 0