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Title:DAVČNE BLAGAJNE KOT INSTRUMENT V BOJU PROTI DAVČNIM UTAJAM IN SIVI EKONOMIJI
Authors:ID Oljača, Sanja (Author)
ID Markovič Hribernik, Tanja (Mentor) More about this mentor... New window
Files:.pdf UNI_Oljaca_Sanja_2012.pdf (854,47 KB)
MD5: 65EA9F19C6A9522CA14127C4F889ACB4
PID: 20.500.12556/dkum/1b1e8f4e-cc63-4ff3-8f34-f4c2fcebc29f
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Siva ekonomija in davčno utajevaje sta fenomena s katerima se srečujemo vsi, vsakodnevno, večina nezavedno, marsikdo pa tudi zavedno. Trenutne gospodarske razmere pa samo bolj jasno kažejo da njuno širjenje prestavlja državam zelo resen problem. V diplomskem seminarju na kratko predstavljamo davčno utajevanje in sivo ekonomijo, metode in vzroke za nastanek in načine odpravljanja in omejevanja. Posebno pozornost namenjamo davčnim blagajnam. Definiramo pojem blagajn, predstavljamo način uvajanja in predstavljamo zakonske smernice. Prav tako v diplomskem seminarju predstavljamo prakso davčnih blagajn v izbranih tujih državah, navajamo postopek uvajanja, težave, s katerimi so se srečali in rezultate uporabe. Zaključujemo z predstavitvijo davčnih blagajn iz vidika uporabnikov.
Keywords:siva ekonomija, davčne utaje, davčne blagajne
Place of publishing:Celje
Publisher:[S. Oljača]
Year of publishing:2012
PID:20.500.12556/DKUM-38017 New window
UDC:336.22
COBISS.SI-ID:11292956 New window
NUK URN:URN:SI:UM:DK:T2VQ8SXS
Publication date in DKUM:19.12.2012
Views:2167
Downloads:386
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TAX COFFERS AS INSTRUMENT AGAINST TAX EVASION AND THE UNDERGROUND ECONOMY
Abstract:Shadow economy and tax evasion are something with what we are all facing daily. Most of us unknowingly, but many are conscious about it. The current economic situation is just showing that expansion of it in many countries represents a severe problem. In graduate seminar we briefly outline tax evasion and black economy, methods and causes of it and known solutions for eliminating. Special attention is given to tax registers. We define the concept of tax registers and its legal guidelines. We are also presenting the use of tax registers in selected foreign countries and describing the process of introducing, problems they have encountered and results of use. The graduate seminar is concluded with the presentation of tax registers from the user’s perspective
Keywords:shadow economy, tax evasion, tax registers


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