Finančni nadzor pri obvladovanju sive ekonomije za preprečevanje davčnih utaj

Krajnc, Lucija

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Finančni nadzor pri obvladovanju sive ekonomije za preprečevanje davčnih utaj
Authors:	ID Krajnc, Lucija (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	MAG_Krajnc_Lucija_2018.pdf (891,60 KB) MD5: A56CE4C6DDBDA5D4A4E6B56975D335A9 PID: 20.500.12556/dkum/8f185dc5-2e7e-4517-94ed-97f83a34747b
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Siva ekonomija ni samo ekonomski pojav, ampak tudi družbeni pojav, ki je del našega vsakdana. Zanjo ne obstaja samo ena opredelitev. Zaradi razsežnosti pojava jo avtorji opredeljujejo različno. Za seboj pušča tako negativne, kot tudi pozitivne posledice. Prevladujejo negativne posledice, zato si države prizadevajo za njeno omejevanje z različnimi aktivnostmi in ukrepi. Sive ekonomije ni možno popolnoma izkoreniniti, vendar jo lahko z različnimi aktivnostmi in ukrepi nadziramo in omejujemo. Prisotna je v vseh gospodarstvih sveta, vendar v različnem obsegu in moči. Pogostejša je v državah v razvoju z nižjo institucionalno zmogljivostjo kot v bolj razvitih državah. Čeprav je v vsaki državi prisotna v različnem obsegu, so vzroki za njen pojav podobni. Najpogostejši vzroki so visoke davčne obremenitve, birokracija, nezadovoljstvo in nezaupanje v državo, trg dela, korupcija ter storitve javnega sektorja. Na gospodarstvo vpliva kot vir ali zaviralec gospodarske rasti. Del sive ekonomije so tudi davčne utaje, katere imajo negativne posledice na socialni in gospodarski ravni. Pojavljajo se, ker imajo davkoplačevalci odpor do plačevanja davčnih obveznosti, saj jim predstavljajo dodatno finančno breme. Aktivnosti države bi morale biti v največji meri usmerjene v ozaveščanje in izobraževanje državljanov o pomembnosti plačevanja davčnih bremen, saj na krajši rok pridobimo, na daljši rok pa izgubljamo vsi državljani. Država mora nadomestiti davčni primanjkljaj z višanjem davčnih stopenj in omejevanjem izdatkov za javne dobrine.
Keywords:	siva ekonomija, davčne utaje, anketa o sivi ekonomiji, davčna morala, davčni primanjkljaj.
Place of publishing:	Maribor
Publisher:	[L. Krajnc]
Year of publishing:	2018
PID:	20.500.12556/DKUM-70977
UDC:	336.22
COBISS.SI-ID:	13105692
NUK URN:	URN:SI:UM:DK:EGP6OWKZ
Publication date in DKUM:	11.10.2018
Views:	1726
Downloads:	227
Metadata:
Categories:	EPF
:	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.

Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	26.06.2018

Secondary language

Language:	English
Title:	Financial supervision in controlling grey economy to prevent tax evasion
Abstract:	Grey economy is not only an economic phenomenon, but also a social phenomenon that is part of our daily lives. There is not only one definition. The dimensions of the phenomenon are defined differently by the authors. It leaves behind negative and positive consequences. Negative consequences prevail, which is why countries are striving to limit it by various activities and measures. Grey economy can not be completely eradicated, but it can be controlled and limited by various activities and measures. It is present in all economies of the world, but in varying scale and power. It is more common in developing countries with lower institucional capacity than in more developed countries. Although in each country it is present in varying scale, the causes of its occurrence are similar. The most common causes are high tax burden, bureaucracy, dissatisfaction and mistrust in the country, the labour market, corruption and public sector services. It affects the economy as a source or inhibitor of economy growth. Part of the grey economy are also tax evasions, which have negative consequences on the social and economic level. They occur because taxpayers have aversion to paying tax obligations, because they present them additional financial burden. The state's activities should be largely aimed at raising awareness and educating citizens about the importance of paying tax burdens, because in the short term we obtain, but in the long term lose all citizens. The state must replace the tax deficit by raising tax rates and limiting expenditure on public goods.
Keywords:	grey economy, tax evasion, grey economy survey, tax morale, tax deficit.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back