Uvedba davčnih blagajn v Sloveniji

Benkič, Milan

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Uvedba davčnih blagajn v Sloveniji
Authors:	ID Benkič, Milan (Author) ID Novak, Aleš (Mentor) More about this mentor... ID Šparl, Petra (Comentor)
Files:	VS_Benkic_Milan_2016.pdf (1,66 MB) MD5: 73C3B47E34BDCCF05F8B791AFCB5620A
Language:	Slovenian
Work type:	Bachelor thesis/paper
Organization:	FOV - Faculty of Organizational Sciences in Kranj
Abstract:	Diplomsko delo obravnava uvedbo obvezne uporabe davčnih blagajn v Sloveniji v obliki postopka potrjevanja računov, ki so plačani v gotovini. Avtor obravnava vprašanje, ali bo uvedba davčnih blagajn prinesla pričakovane rezultate na področju zmanjšanja obsega sive ekonomije in s tem pravičnejšo porazdelitev davčnega bremena med zavezanci v enakem položaju. Avtor predstavipojem sive ekonomije, njene pojavne oblike in posledice ter opredeli osnovne davčne pojme, vključno z razlago davčnega postopka. Prikaže ukrepe proti sivi ekonomiji v Sloveniji in v nekaterih drugih evropskih državah. Osredotoči se na elemente, ki jih uvedba davčnih blagajn v Sloveniji zajema ter predstavi rezultate uporabe davčnih blagajn v Avstriji in na Hrvaškem. V empiričnem delu avtor predstavi rezultate ankete, izvedene med izbranim številom podjetnikov, ki opravljajo storitvene dejavnosti in ki jih uporaba davčnih blagajn neposredno zadeva. Na podlagi analize anketnega vprašalnika avtor predstavi podatke o informiranosti in pričakovanjih podjetnikov v zvezi z davčnimi blagajnami in oblikuje odgovor na zastavljeno raziskovalno vprašanje.
Keywords:	davčni sistem, davčna blagajna, siva ekonomija, javnofinančni prihodki
Place of publishing:	Maribor
Year of publishing:	2016
PID:	20.500.12556/DKUM-59371
COBISS.SI-ID:	7627539
NUK URN:	URN:SI:UM:DK:ZGOZ5QD7
Publication date in DKUM:	30.06.2016
Views:	1810
Downloads:	207
Metadata:
Categories:	FOV
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:	English
Title:	The introduction of fiscal cash registers in Slovenia
Abstract:	Thesis deals with the introduction of obligatory fiscal cash registers in Slovenia in the form of the certification of invoices which are paid in cash. Author discusses whether the introduction of cash registers is likely to bring about the results in terms of reducing the extent of the gray economy and a fairer distribution of the tax burden among taxpayers. The author explains the concept of the gray economy, its forms and consequences, and describes the basic tax concepts, including adescription of the tax procedure. The author further presents measures against the gray economy in Slovenia and in some other European countries. The author then focuses on the elements that the introduction of fiscal cash registers in Slovenia entails and presents the results of the use of fiscal cash registers in Austria and Croatia. In the empirical part, the author presents results of a survey conducted among a selected number of entrepreneurs providing services. Based on the analysis of a questionnaire, the author presents the extent of their knowledge about fiscal cash registers and their expectations in regards to their introduction. The authors then formulates the answer to the main thesis question.
Keywords:	tax system, fiscal cash register, informal economy/gray economy, general government revenue

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back