DAVČNE BLAGAJNE KOT UKREP PROTI SIVI EKONOMIJI V SLOVENIJI

Grenkuš, Miha

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Title:	DAVČNE BLAGAJNE KOT UKREP PROTI SIVI EKONOMIJI V SLOVENIJI
Authors:	ID Grenkuš, Miha (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UNI_Grenkus_Miha_2013.pdf (1010,87 KB) MD5: AEC2A8206152ECE4586975019A651049
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	Diplomsko delo obravnava tematiko uvedbe davčne blagajne kot enega izmed ukrepov za zmanjšanje sive ekonomije v Sloveniji. Predstavljeno je davčno okolje in problematika davčnih utaj v Sloveniji, v nadaljevanju pa so obravnavani ukrepi države proti zmanjšanju sive ekonomije. Poudarek je predvsem na obravnavi delovanja davčnih inšpektorjev. Davčni urad Republike Slovenije (DURS) meni, da dosedanje metode nadzorovanja niso dovolj učinkovite, zato predlaga uvedbo davčnih blagajn, ki naj bi rešile predvsem pereč problem utaje davkov pri malih poslovnih subjektih, ki večino poslovanja opravijo z gotovino. Avtor predstavlja način delovanja in vpeljave davčnih blagajn. Prikaže predvidene finančne posledice uvedbe blagajn in primerja izkušnje Hrvaške ter Švedske, ki sta davčne blagajne že uvedli. V empiričnem delu se avtor osredotoča na frizerje, kot skupino poslovnih subjektov, katerih bi se uvedba davčnih blagajn dotaknila. Preko analize anketnega vprašalnika tako objektivno predstavlja odzive malih gospodarskih subjektov na predlog zakona. Avtor skozi diplomsko nalogo utemeljuje dejstva in v zaključku podaja odgovore na zastavljena vprašanja.
Keywords:	davčno okolje, davčne utaje, davčni nadzor, davčni inšpektor, davčne blagajne, frizerstvo
Place of publishing:	Nova Gorica
Publisher:	[M. Grenkuš]
Year of publishing:	2013
PID:	20.500.12556/DKUM-42233
UDC:	336.2(043.2)
COBISS.SI-ID:	4574507
NUK URN:	URN:SI:UM:DK:LU2QJK4B
Publication date in DKUM:	17.10.2013
Views:	3794
Downloads:	717
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	FISCAL CASH REGISTER AS ACTION AGAINST INFORMAL ECONOMY IN SLOVENIA
Abstract:	Thesis deals with the topic of introduction of fiscal cash registers as one of the measures to reduce the informal economy in Slovenia. Tax environment and tax evasion in Slovenia are presented, followed by the review of the state measures, to reduce the informal economy, with the emphasis on the work of tax inspectors. Tax Office of the Republic of Slovenia (DURS) believes that current control methods are not effective enough, and, therefore, proposes the introduction of fiscal cash registers to partially resolve the problem of tax evasion by small enterprises that have most of the business carried out in cash. The author presents operation and method of introduction of the fiscal cash registers. The work displays estimated financial implications of introducing fiscal cash registers and compares it with the experience of Croatia and Sweden, which have already introduced fiscal cash registers. In the empirical part, the author focuses on the hairdressers, as a group of businesses, which would be affected by the introduction of fiscal cash registers, and provides the reaction of small economic businesses to the theme through the analysis of questionnaire responses. The author bases his thesis upon current fiscal situation and facts and provides answers to specific thesis questions in the conclusion.
Keywords:	tax environment, tax evasion, tax control, tax inspector, fiscal cash register, hairdressing

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