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Upravni postopkovni sistem v Sloveniji sestavljajo pravila splošnega upravnega postopka, ki so določena v Zakonu o splošnem upravnem postopku (v nadaljevanju ZUP) ter pravila posebnih upravnih postopkov, ki jih določajo nekateri zakoni na različnih upravnih področjih (npr. na davčnem področju Zakon o davčnem postopku). Če je predpisan posebni upravni postopek, organ ravna po določbah zakona, ki urejajo ta postopek, glede vprašanj, ki z njim niso urejena, pa dopolnilno uporablja pravila ZUP. V navedeni diplomski nalogi je poudarek na posebnem upravnem postopku oz. davčnem postopku, ki je urejen predvsem z Zakonom o davčnem postopku (v nadaljevanju ZDavP). V nalogi je podrobno obravnavan institut vabila, ki ga sicer ZDavP ne ureja, zato se dopolnilno uporabijo pravila ZUP. Institut vabila je eden od načinov občevanja med organi in strankami, kjer upravni organ (v tem primeru davčni organ) povabi stranko ali kakšnega drugega udeleženca v postopku, ki ga potrebuje za razjasnitev dejanskega stanja in ugotavljanja določenih dejstev. V primeru, ko se povabljeni ne odzove in svojega izostanka ne opraviči, upravni organ, ko so za to izpolnjeni zakonski pogoji, izda sklep o prisilni privedbi in zaprosi Policijo, ki je edini organ v Sloveniji, ki izvaja in ima pooblastila v zakonu, da privede določeno osebo pred upravni (davčni) organ. V diplomski nalogi sem ugotavljal, na katerih področjih izvajanja nalog davčne službe prihaja do prisilnih privedb oziroma kaj vse mora izpolniti upravni (davčni) organ, da lahko zaprosi policijo in katere so tiste meje sorazmernosti, da človekove pravice niso prekomerno prizadete. V teh okvirjih sem izdelal tudi raziskavo na Davčnem uradu Maribor, kjer sem pridobil podatke o prisilnih privedbah davčnih zavezancev v letu 2011 ter tako svoje hipoteze potrdil oziroma dokazal. The Slovenian administrative procedural system consists of the general administrative procedure as defined by the General Administrative Procedure Act (hereinafter: APA) and rules on special administrative procedures defined by acts related to different administrative areas (e.g. tax issues are regulated by the Tax Procedure Act). If a special administrative procedure is prescribed, the relevant authority must act in accordance with such procedure, while areas not covered by such procedure are regulated by the APA. The emphasis of the present paper is on the special administrative procedures, i.e. tax procedures regulated mainly by the Tax Procedure Act (hereinafter: TPA). Detailed review is given to the institution of summons, not specifically regulated by the TPA therefore, regulations stipulated in the APA are applied. The institution of summons is one of the options available for communication between administrative bodies and other parties, whereby a body (in this case a tax office) summons an individual or another party in the proceeding to attend in order to clarify issues of the actual situation and facts. In the event of the summoned party failing to appear and failing to excuse their absence, the administrative body may, provided that other legal requirements have been met, render a decision for forced production and request the police as the only body in Slovenia vested with powers by law, to produce a certain individual before the tax body. This paper is focused on establishing which areas of tax office domain entail forced production and which conditions must be fulfilled for the tax body to request a forced production by the police, and which are those border lines of the principle of proportionality to elude disproportional impairment of human rights. Within such a framework, a survey was conducted at Maribor Tax Office data was obtained on forced production of subjects liable to pay tax in 2011 which validated and proved the hypothesis.