20.500.12556/DKUM-94152 Učinkovitost davčnega organa v obdobju 2015-2024 Effectiveness of the tax authority in the period 2015-2024 Davki so temelj za delovanje države in družbe, kar potrjuje tudi njihov zgodovinski razvoj. Njihovo pobiranje poteka v skladu z zakonodajo, ki ureja obdavčenje ter delovanje davčnih in carinskih organov. Za učinkovito izvajanje teh nalog skrbi Finančna uprava Republike Slovenije (FURS), ki je bila kot organ v sestavi Ministrstva za finance ustanovljena 1. avgusta 2014 z združitvijo Davčne uprave RS in Carinske uprave RS. Skladnost davčnih zavezancev z njihovimi obveznostmi se preverja prek različnih vrst davčnega nadzora, ki lahko deluje v prid zavezanca ali pa razkrije nepravilnosti v njegovo škodo. Ena izmed ključnih oblik nadzora je davčni inšpekcijski pregled, ki ga izvaja davčni inšpektor kot uradna oseba Finančne uprave Republike Slovenije (FURS). Inšpektor je pri svojem delu osebno odgovoren za zakonitost in strokovnost postopkov, pri čemer preverja, ali ravnanje zavezanca ustreza določbam zakonodaje s področja obdavčitve, zlasti Zakona o obdavčenju in Zakona o davčnem postopku. V diplomskem delu smo analizirali gibanje števila davčnih inšpekcijskih nadzorov, ki jih je v obdobju 2015–2024 izvajala Finančna uprava Republike Slovenije (FURS), ter višino pobranih davščin. S pomočjo podatkov iz letnih poročil FURS-a smo skušali prepoznati dejavnike, ki vplivajo na dinamiko izvajanja davčnih inšpekcijskih nadzorov ter oceniti njihovo učinkovitost v kontekstu pobiranja javnofinančnih prihodkov. Taxes are a fundamental pillar of the functioning of the state and society, as evidenced by their historical development. Their collection is carried out in accordance with legislation governing taxation and the operation of tax and customs authorities. The Financial Administration of the Republic of Slovenia (FURS) is responsible for the effective implementation of these tasks. It was established on 1 August 2014 through the merger of the Tax Administration of the Republic of Slovenia and the Customs Administration of the Republic of Slovenia, as a body within the Ministry of Finance. Compliance of taxpayers with their fiscal obligations is monitored through various forms of tax supervision, which may operate in favor of the taxpayer or reveal irregularities to their detriment. One of the key forms of oversight is the tax inspection audit, conducted by a tax inspector acting as an official of the Financial Administration of the Republic of Slovenia (FURS). The inspector is personally responsible for the legality and professionalism of the procedures and verifies whether the taxpayer's conduct complies with the provisions of tax legislation, particularly the Taxation Act and the Tax Procedure Act.In this thesis, we analysed the trends in the number of tax inspections carried out by FURS between 2015 and 2024, as well as the amount of taxes collected. Using data from FURS annual reports, we sought to identify the factors influencing the dynamics of tax inspections and to assess their effectiveness in the context of public revenue collection. davek davčni nadzor Finančna uprava Republike Slovenije učinkovitost davčnega organa davčne obveznosti davčni postopek. tax tax inspection Financial Administration of the Republic of Slovenia efficiency of the tax authority tax obligations tax procedure. true true false V. Peteršič] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-08-05 18:49:39 2025-09-25 13:56:30 2025-09-26 03:13:48 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 250445571 UN_Petersic_Vivien_2025.pdf UN_Petersic_Vivien_2025.pdf 1 F9394A26219DF0F0B1FC24E21EE871FB b69be0af7c94ca6ad083e033815f5fdce1998b51e1068610a19465ede755e5a4 6d2ce30b-8a4f-11f0-b26f-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=197745 Ekonomsko-poslovna fakulteta 0 0 0