20.500.12556/DKUM-41941 SIVA EKONOMIJA IN DAVČNE UTAJE V SLOVENIJI INFORMAL ECONOMY AND TAX EVASIONS IN SLOVENIA Slovensko gospodarstvo poleg formalnega dela spremlja tudi neformalni del aktivnosti, pri katerem udeleženci delujejo v prid lastnih koristi in v breme proračuna države ter splošne gospodarske uspešnosti. Spodbujevalci sive ekonomije in utajevanja davkov se izogibajo predpisom, ne prijavljajo dohodka iz dejavnosti, ne plačujejo prispevkov za pokojninsko, invalidsko in zdravstveno zavarovanje, se izogibajo številnim obdavčitvam ter s svojim delovanjem negativno vplivajo na številne panoge gospodarstva. Zanimanje za delovanje v sivi ekonomiji in poskuse utajevanja je vse večje, kar kažejo tudi številni vzroki. Davčne utaje so zaznane kot nezakonita izogibanja plačevanja davčnih obveznosti, katerih vzroki so vse večja bremena obdavčitev. Takšen vzrok in mnogi drugi se pojavljajo tudi kot povzročitelji dejavnosti sive ekonomije. V boju proti zmanjševanju gospodarske uspešnosti in javnofinančnega primanjkljaja se ministrstva s pripadajočimi inšpektorati spopadajo in trudijo izvesti strateško učinkovite ukrepe, da bi poleg sankcioniranja kršitev zajezili svetovna fenomena: sivo ekonomijo in davčno utajo. Slovenian economy in addition to the formal labor is accompanied by an informal part of the activity in which the participants work in favor of their own benefit and burden the state budget and the overall economic performance. Facilitators of informal activities and tax evasion avoid the regulations, do not report the income from the activity, do not pay social security contributions, avoid numerous taxation and its operations have a negative impact on many sectors of the economy. As shown by a number of causes, interest in engaging in the informal economy and attempting evasion is growing. Tax evasion have benn identified as illegal avoidance of tax liabilities, which causes a growing burden of taxation. This cause and many others are emerging as leading to informal economic activity. In order to combat the reduction of economic performance and public financial deficit are ministries with associated inspectorates trying to implement and effective strategic actions to impose sanctions for violations in additional to curbing global phenomenon: the shadow economy and tax evasion. Siva ekonomija davčna utaja neformalno gospodarstvo formalno gospodarstvo delo na črno breme obdavčitev neregistrirane dejavnosti plačilna nedisciplina sezonsko delo sosedska pomoč javnofinančni prihodki davčne blagajne elektronski plačilni sistemi. Shadow economy tax evasion informal economy formal economy undeclared work the burden of taxation unregistered activities payment defaults seasonal work neighborhood support public financial revenues fiscal cash registers electronic payment systems. true true false [P. Praznik] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2013-09-08 21:46:57 2013-11-05 12:12:34 2022-05-06 03:06:46 2021-04-26 03:30:26 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11551516 URN:SI:UM:DK:RZUEJOJW UNI_Praznik_Polona_2013.pdf UNI_Praznik_Polona_2013.pdf 1 5CDDBCE708FFE61EF0D717E30AAE4F54 fe62bb592fb877bbd795ff9793f71fcef83afa1d524f18b2c894bfc19ee7b403 5358e155-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=58736 Ekonomsko-poslovna fakulteta 0 0 0