Davčno ugotavljanje izvora premoženja

Šega, Maja

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Title:	Davčno ugotavljanje izvora premoženja
Authors:	ID Šega, Maja (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	UN_Sega_Maja_2022.pdf (1,18 MB) MD5: 9B9C42EFDF225840517E03862CEA257A
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Ugotavljanje izvora premoženja v Sloveniji temelji na Zakonu o odvzemu premoženja nezakonitega izvora (ZOPNI), ki opredeljuje možnost uvedbe postopka finančne preiskave in možnost odvzema premoženja nezakonitega izvora. S finančno preiskavo se odkrijejo premalo obračunane dajatve ali druge nepravilnosti, prav tako dobimo s finančno preiskavo potrebne podatke za začasen odvzem premoženja nezakonitega izvora ali pa podatke o začasnem zavarovanju odvzema. Namen finančnih preiskav je tako preprečevanje in zaviranje pridobivanja in uporabe premoženja nezakonitega izvora zaradi varstva pridobivanja premoženja na zakonit način ter zaradi zaščite gospodarske, socialne in ekološke funkcije lastnine, ki ga zagotavlja pridobivanje premoženja v skladu s predpisi. To se v Republiki Sloveniji zagotavlja z odvzemom premoženja tistim, ki so takšno premoženje pridobili na nezakonit način, ali pa je bilo premoženje nanje preneseno brezplačno ali za plačilo, ki ne ustreza dejanski vrednosti premoženja. Finančna preiskava, ki jo izvaja Finančna uprava Republike Slovenije je opredeljena v 100. členu Zakona o finančni upravi. FURS izvaja finančne preiskave, ki se usmerjajo v odkrivanje, preprečevanje in preiskovanje nezakonitih dejavnosti ter kršitev predpisov. FURS v okviru finančnih preiskav sodeluje tudi z Državnim tožilstvom, policijo, Uradom za preprečevanje pranja denarja in Komisijo za preprečevanje korupcije. Glavni predmet finančnih preiskav predstavlja odkrivanje tihotapskih mrež, utaje DDV, nadzori nad davkom o dohodku pravnih oseb, odkrivanje nezakonitega premoženja itd. FURS sam opredeli kdaj gre za visoko ogroženost varnosti države ali pa za ogroženost finančnega interesa Republike Slovenije, in na podlagi vsakega individualnega primera presodi ali je potrebna sprožitev postopka finančne preiskave. Finančna uprava Republike Slovenije pa pri svojem delovanju sodeluje tudi z mednarodnimi institucijami kot so Europol, Eurojust in Eurofisc.
Keywords:	Zakonu o odvzemu premoženja nezakonitega izvora (ZOPNI), Finanačna uprava Republike Slovenije, odvzem premoženja nezakonitega izvora, mednarodne institucije, odvzem premoženja, diplomsko delo
Place of publishing:	[Maribor
Publisher:	M. Šega
Year of publishing:	2022
PID:	20.500.12556/DKUM-82737
UDC:	336.226.2
COBISS.SI-ID:	130899459
Publication date in DKUM:	24.11.2022
Views:	869
Downloads:	141
Metadata:
Categories:	EPF
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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:	31.08.2022

Secondary language

Language:	English
Title:	Tax assessment of the origin of property
Abstract:	Determining the origin of the property in Slovenia is based on the Act on Confiscation of Assets of Illegal Origin (ZOPNI), which defines the possibility of initiating a financial investigation procedure and the possibility of confiscation of assets of illegal origin. A financial investigation reveals insufficiently calculated duties or other irregularities and also provides the necessary information for the temporary confiscation of property of illegal origin or information on the temporary security of confiscation. The purpose of financial investigations is to prevent the use of assets of illegal origin in order to protect the acquisition of assets in a legal way and also to protect the economic, social and ecological function of the property, which is ensured by the acquisition of assets in accordance with the regulations. In the Republic of Slovenia, this is ensured by confiscating the property of those who acquired such property illegally, or the property was transferred to them free of charge or for fee that does not correspond to the actual value of the property. The financial investigation carried out by the Financial Administration of the Republic of Slovenia is defined in Article 100 of the Financial Administration Act. FURS conducts financial investigations aimed at detecting, preventing and investigating illegal activities and violations of regulations. Within the framework of financial investigations, FURS also cooperates with the State Prosecutor's Office, the police, the Office for the Prevention of Money Laundering and the Commission for the Prevention of Corruption. The main subject of financial investigations is the detection of smuggling networks, VAT evasion, controls over corporate income tax, detection of illegal assets, etc. FURS itself determines when there is a high threat to the security of the country or a threat to the financial interests of the Republic of Slovenia, and based on each individual case, it judges whether it is necessary to initiate a financial investigation procedure. The Financial Administration of the Republic of Slovenia also cooperates with international institutions such as Europol, Eurojust and Eurofisc.
Keywords:	The Act on Confiscation of Assets from Illegal Sources (ZOPNI), Financial Administration of the Republic of Slovenia, confiscation of assets from illegal sources, international institutions, confiscation of assets

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