20.500.12556/DKUM-86029 Finančna preiskava FURSA [i. e. FURS-a] diplomsko delo visokošolskega študijskega programa Varnost in policijsko delo Financial investigation by FURS Namen diplomske naloge je predstaviti način delovanja Finančne uprave Republike Slovenije, s fokusom na finančni preiskavi ter bralcem približati, kako izgledajo finančne preiskave in sam postopek inšpekcijskega nadzora. V ta namen je najprej predstavljena zgodovina carinske in davčne uprave, ker sta danes ti dve upravi združeni v eno enoto, današnjo Finančno upravo Republike Slovenije (FURS). Nadalje je predstavljena Finančna uprava Republike Slovenije; enoten državni organ, ki deluje na področju davkov, ureja naloge inšpekcijskega nadzora ter pravilnosti in pravočasnega izvrševanja davčnih in drugih obveznosti, nadzor nad vnosom, iznosom in tranzitom blaga, finančnega nadzora, finančne preiskave in ostalih nalog. Od leta 2014 Finančna uprava deluje kot enoten organ v sestavi Ministrstva za finance. Diplomska naloga je osredotočena na delovanje Finančne uprave, opravljanje finančnega nadzora in finančne preiskave. Z spremembo Zakona o finančni upravi, je izboljšana učinkovitost in delovanje finančne uprave. V diplomski nalogi so navedene spremembe zakona, ki so bile predlagane s strani državnega zbora in so vplivale na uspešnost in učinkovitost delovanja finančne uprave. Finančno preiskavo je možno izvesti tudi, če obstaja samo sum, da je bilo storjeno dejanje, s katerim se kršijo predpisi Finančne uprave, ker so naloge FURS-a da omejuje gospodarsko kriminaliteto. Opisani so postopki, ki jih mora davčni organ omogočiti, da se izvede finančna preiskava nad stranko. Po drugi strani, pa mora biti stranki tekom inšpekcijskega nadzora omogočeno, da izpodbija dokaze pridobljene v finančni preiskavi. V diplomski nalogi so preučevani tudi primeri finančnih preiskav FURS-a in podane ugotovitve. The purpose of this thesis is to present the way the Financial Administration of the Republic of Slovenia operates, with a focus on financial investigation. In the thesis we first present the history of the customs and tax administration, because these two administrations are now combined into one unit, today's Financial Administration of the Republic of Slovenia. FURS stated the following principles as the main ones: encouraging voluntary compliance, transparency and predictability, economy and efficiency. The single state authority that operates in the field of taxes, regulates the tasks of inspection control and the correctness and timely execution of tax and other obligations, control over the import, export and transit of goods, financial control, financial investigation and other tasks, is the Financial admistration of Republic of Slovenia. Since 2014 the Financial Administration has been operating as a single body within the Ministry of Finance. We focused on the operation of the Financial Administration, the performance of financial control and financial investigations. By amending the Financial Administration Act, the efficiency and operation of the financial administration has been improved. In the thesis, we stated the proposed changes of the law, which affected the success and efficiency of the financial administration. It is possible to conduct a financial investigation even if there are only reasons to suspect that an act has been committed that violates the regulations of Financial Administration, because the tasks of FURS are to limit economic crime. The procedures that the tax authority must enable to carry out financial investigations on the client are described. On the other hand, during the inspection, the client must be allowed to challenge the evidence obtained in the financial investigation. Several state authorities participate in the financial investigation, namely the prosecutor's office, the police, FURS, the Office of the Republic of Slovenia for the prevention of money laundering, the Commission fort he prevention of corruption and others. The stages of asset confiscation include gathering information or financial investigation; temporary measures, such as freezing; permanent measures i.e. confiscation and restitution of property. All phases are described in more detail in the thesis. finančne preiskave Finančna uprava Republike Slovenije (FURS) finance finančni nadzor diplomske naloge financial investigation FURS finance law financial control true true false J. Šober Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-09-27 19:47:38 2023-12-07 11:18:09 2023-12-08 03:14:49 0000-00-00 00:00:00 2023 0 Ljubljana 2023 Ljubljana VII f., [31] str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.37(043.2) 176411395 VS_Sober_Jan_2023.pdf VS_Sober_Jan_2023.pdf 1 84B46EBBB92EB3E3DE4D85E90C2197E8 adddb5506882f983ae97176124bfdbdd7cef3e8d804927c2e4cde38b817158dd 8b4d9230-9291-11ee-9395-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=174543 Fakulteta za varnostne vede 0 0 0