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Title:Utaje davka na dodano vrednost v gradbeništvu in gostinstvu
Authors:ID Ploj, Brigita (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UN_Ploj_Brigita_2015.pdf (864,41 KB)
MD5: 2C11EAEFAF99BDEDF86284B451DEAA70
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Siva ekonomija odnaša velik delež bruto domačega proizvoda. Država poskuša na različne načine omejiti vpliv sive ekonomije, čeprav je njena popolna zajezitev nemogoča. Siva ekonomija posameznikom omogoča povečanje finančnih prihodkov in s tem širjenje občutka povečanja blaginje, zato le-ti nimajo zavesti, da bi ravnali v skladu z zakonodajo in pravili. S sivo ekonomijo je tesno povezana davčna utaja, do katere prihaja predvsem zaradi visokih davčnih stopenj in nizke davčne morale. Diplomsko delo je sestavljeno iz petih poglavij. Predstavljene so najpogostejše metode utaj davkov v gradbeništvu in gostinstvu od leta 2008 naprej, projekti, ki so bili izvedeni, za lažje ugotavljanje dejanskega stanja in ukrepi državnih organov zoper predstavljene utaje. Za lažje razumevanje pa še davki in davčne utaje na splošno.
Keywords:davčna utaja, davčni zavezanec, inšpekcijski nadzor, gradbeništvo, gostinstvo.
Place of publishing:Maribor
Publisher:[B. Ploj]
Year of publishing:2015
PID:20.500.12556/DKUM-55488 New window
UDC:336.2(043.2)
COBISS.SI-ID:5031467 New window
NUK URN:URN:SI:UM:DK:ZGRJXOTA
Publication date in DKUM:24.03.2016
Views:1814
Downloads:194
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Evasion of VAT in construction and hotels and restaurants
Abstract:The grey economy carries a large share of gross domestic product. Country is trying in various ways to limit the impact of the grey economy, although its complete suppression is impossible. The gray economy allows individuals to increase financial income and so spread the feeling of increasing prosperity, so they do not have the consciousness to act by the rules. The gray economy is closely linked to tax evasion, which occurs mainly due to the high tax rates and low tax morale. The task consists of five chapters. Presented are the most common methods of tax evasion in the construction and catering industry since 2008, projects carried out to facilitate assessment of the facts and actions of state authorities presented against evasion. For better understanding taxes and tax evasion in general.
Keywords:tax evasion, the taxpayer, inspection, civil engineering, catering industry.


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