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Varnostni ukrepi medicinske narave v kazenskem pravu so vrsta varnostnih ukrepov, katerih bistvo je odprava vira nevarnosti (duševne motnje) s terapevtsko obravnavo storilca. Od poznanih medicinskih varnostnih ukrepov, poznamo v slovenski kazenski zakonodaji dve vrsti ukrepov obveznega psihiatričnega zdravljenja. Ukrepa predstavljata preplet kazenskega prava in psihiatrije, strok z nasprotujočimi si izhodišči glede svobodne volje in prioritete skrbi za blagostanje posameznika oziroma družbeni red. Razlike med strokami in pogledi na obravnavo storilcev v kazenskem pravu so sprožile diskusije o primernosti terapevtske obravnave duševno motenih storilcev kot dela kazenskega prava. Magistrsko delo začnem s predstavitvijo razvoja medicinskih varnostnih ukrepov in nadaljujem z opisom slovenske ureditve ukrepov obveznega psihiatričnega zdravljenja. V zadnjem delu pregledam in ovrednotim argumente za in proti umestitvi medicinskih ukrepov v kazensko pravo. Menim, da bi z izločitvijo medicinskih ukrepov iz kazenskega prava in celovito ureditvijo ukrepov na področju duševnega zdravja prišli do pojmovno dosledne ureditve, ki omogoča smiselno in enakopravno obravnavo vseh pacientov z duševnimi motnjami. Medical safety measures in criminal law are types of safety measures that are defined by the use of therapeutic interventions to eliminate the source of danger (mental disorder). Out of the known medical safety measures, two types of compulsory psychiatric treatment are known in Slovenian criminal legislation. The two measures represent an entanglement of criminal law and psychiatry, two fields with opposing assumptions with regards to free will and the priority when it comes to the welfare of the individual or the societal order. Differences among fields of expertise and viewpoints on the treatment of offenders have sparked discussions about the suitability of the therapeutic treatment of mentally disordered offenders as a part of criminal law. I open the master’s thesis by describing the development of medical safety measures and continue by describing the Slovenian system of medical safety measures. In the last part, I give an overview and my evaluation of arguments pro et contra the placement of medical measures in criminal law. I believe that with the exclusion of medical measures and holistic systematization of measures in the field of mental health law, we would achieve a dogmatically consistent system which enables sensible and equal treatment of all patients with mental disorders.

Davki so ena izmed sestavin vsake pravne in socialne države. So pa davki tudi zakonsko določene dajatve, ki jih država pobira v javnem interesu, brez neposredne protistoritve. Ljudje neradi dajemo del svojega dohodka državi, zato vsak išče poti, da plača manj davka oziroma ga celo utaji. Davčne zatajitve so zelo pereč problem Slovenije, Evropske unije in tudi ostalih držav sveta. V povezavi z davčnimi zatajitvami pa se srečamo še z enim kaznivim dejanjem, še enim globalnim problemom, to je pranje denarja. Ta dejavnost poteka večinoma preko davčno ugodnejših jurisdikcij oziroma popularno imenovanih »davčnih oaz«, kjer se poskuša preko raznih instrumentov in načinov prenosa ter skrivanja nelegalno pridobljenega premoženja, le temu premoženju dodeliti status legalno pridobljenega premoženja. V diplomskem delu obravnavam kaznivi dejanji pranje denarja in davčne zatajitve, davčne oaze, mednarodne povezave med omenjenimi dejanji in davčnimi oazami ter ukrepe zoper le-te. Taxes are one of the components of each legal and social State. But taxes are also statutary duties levied by the State in public interest without direct counterpart. People are reluctant to give part of their income to the state, so everyone is looking for ways to pay less or even evade taxes. Tax evasion is a very serious problem for Slovenia, the European Union and other countries in the world. In connection with tax evasion, we are faced with another crime, another global problem, namely money laundering. This activity is carried out mainly through fiscal more favorable jurisdictions or popularly called "tax havens", where it tries through various instruments and methods of transferring and hiding illegally acquired assets, grant them the status of legally acquired assets. The thesis deals with criminal offenses of money laundering and tax evasion, tax havens, international connections between these acts and tax havens and measures against them.