20.500.12556/DKUM-47094 DAVČNE UTAJE IN VLOGA DAVČNIH BLAGAJN TAX EVASION AND THE ROLE OF FISCAL CASH REGISTERS Siva ekonomija in izogibanje davčnim obveznostim niso le ekonomski temveč tudi družbeni problem. V času gospodarske in finančne krize, ko se mnoge države soočajo s problemom tudi siceršnjega zmanjševanja javnofinančnih prihodkov, so postali ukrepi za zmanjševanje davčnih utaj še pomembnejši. Namen magistrske naloge je zato bil podrobneje raziskati problem davčnih utaj, predstaviti njihove najpogostejše oblike, možnosti za njihovo omejevanje in prizadevanja, tako na ravni EU, globalni kot nacionalnih ravneh, za njihovo omejevanje. Pri tem smo še posebno pozornost namenili enemu izmed orodij za omejevanje davčnih utaj, to je davčnim blagajnam. Predstavili smo sistem njihovega delovanja na splošno, podrobneje pa raziskali sistem davčnih blagajn na Hrvaškem in analizirali učinkovitost uvedbe le-teh ter potencial za zmanjševanje davčnih utaj. Na koncu smo podali tudi kratko analizo predloga uvedbe davčnih blagajn v Sloveniji. Grey economy and tax evasion are not only an economic, but also a social problem. In the time of economic and financial crisis, when many countries face a problem of a reduced fiscal income, measures to reduce avoidance of taxes have become even more important. The purpose of this master thesis was to research in detail the problem of tax avoidance, present most common forms of tax avoidance, possibilities to their limitation in EU, as well as on global and national levels. We have especially focused on one special tool to limit tax avoidance which are fiscal cash registers. We presented the system of fiscal cash registers in general and researched the system of fiscal cash registers in Croatia by analyzing their efficiency and potential to reduce tax avoidance. In the end a short analysis of the proposed system of tax registers in Slovenia was presented. davčne utaje preprečevanje davčnih utaj davčne blagajne tax evasion prevention of tax evasion fiscal cash registers true true false [N. Pučko] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-12-17 10:17:13 2015-02-02 12:28:08 2022-05-19 03:07:38 2022-05-20 03:06:19 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11924764 URN:SI:UM:DK:EUB3LC3F MAG_Pucko_Natalija_2014.pdf MAG_Pucko_Natalija_2014.pdf 1 DE4AFB44A3264D4368A623C14BBAA2DB 6b355701bb604f52a360eaf3c8f8bd59a047d29782c7914934a9a157855161d2 80a5e2e7-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=69583 Ekonomsko-poslovna fakulteta 0 0 0