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Title:Finančna uprava Republike Slovenije
Authors:ID Černezel, Iva (Author)
ID Brezovnik, Boštjan (Mentor) More about this mentor... New window
Files:.pdf UN_Cernezel_Iva_2017.pdf (923,42 KB)
MD5: B020814DB92CB11E3290628103B28EC4
PID: 20.500.12556/dkum/ae473017-ca26-4082-8b5e-ef6b20759b90
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Finančna uprava Republike Slovenije je začela delovati 1. 8. 2014, kot nov organ, pod katerega sta se združili Carinska uprava Republike Slovenije in Davčna uprava Republike Slovenije. Reorganizacija, ki se je zgodila na tem področju s sprejetjem Zakona o finančni upravi /ZFU/ (Uradni list RS, št. 25/2014), je povezana z vzorcem, ki se kaže v ostalih državah članicah Evropske Unije in stremi k večji učinkovitosti tega državnega organa, kar je predstavljalo največji problem prejšnje ureditve. Finančna uprava želi s svojimi aktivnostmi izboljšati delovanje s preventivnimi ukrepi, ki bi pripomogli k učinkovitejšemu pobiranju dajatev. Velik problem na področju pobiranja dajatev namreč predstavlja delež utajenih dajatev, ki ni zanemarljiv. Finančna uprava zato z različnimi metodami skuša zajeziti prepad med pobranimi in nepobranimi dajatvami z različnimi ukrepi.
Keywords:Finančna uprava Republike Slovenije, reorganizacija, Zakon o finančni upravi, pobiranje dajatev, siva ekonomija
Place of publishing:Maribor
Publisher:[I. Černezel]
Year of publishing:2017
PID:20.500.12556/DKUM-67954 New window
UDC:336.1(043.2)
COBISS.SI-ID:5450027 New window
NUK URN:URN:SI:UM:DK:SYPEKF8A
Publication date in DKUM:20.09.2017
Views:3129
Downloads:287
Metadata:XML DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:04.09.2017

Secondary language

Language:English
Title:Financial administration of the Republic of Slovenia
Abstract:Financial administration of the Republic of Slovenia began to operate on first August in 2014 as a new body under which Custom administration of the Republic of Slovenia and Tax administration of Slovenia are combined. The reorganization that happened on this field with The Financial Administration Act was connected with a pattern, that has also shown in other Members States of the European Union and is aiming for a better efficiency of fiscal policy and economy. Financial administration wants with its methods and activities, to increase the ratio of incoming taxes and other fees. The biggest issue which fiscal policy has to face is tax fraud. Therefore, Financial administration aims to limit the gap between collected fees and grey economy.
Keywords:Financial administration of the Republic of Slovenia, reorganization, Financial Administration Act, collecting fees, grey economy


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