diplomsko delo
Dominik Fužir (Author), Dejan Petkovič (Mentor)

Abstract

Siva ekonomija je pojav, ki ni nov in ga najdemo v vseh državah. Pomeni pa neregistrirano ali napačno prijavljeno proizvodnjo, neprijavljene zaposlene in neprijavljene dohodke, ki zato tudi niso obdavčeni. Pojav sive ekonomije močno vpliva na več služb v državi: na javne finance, na trg delovne sile, na višino in distribucijo dohodkov. Nadzor nad sivo ekonomijo izvaja FURS. FURS je zavezana k učinkovitemu delovanju in zaščiti vseh državljanov ter zaščiti najširšega družbenega interesa v Slovenji in EU pri pobiranju davkov, carin in pristojbin. Eden izmed ukrepov proti sivi ekonomiji je uvedba davčnih blagajn. Davčne blagajne so obvezne za vse gospodarske družbe, ki so zavezane za vodenje poslovnih knjig in evidenc, izdajanje računov za dobavo blaga oziroma storitev ter imajo plačilo dobave blaga oziroma storitev z gotovino. Davčne blagajne delujejo po načelu, da preden dobi stranka račun v roke, so podatki z računa že na FURS.

Keywords

siva ekonomija;FURS;davčne blagajne;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: GEA College - FP - GEA College of Entrepreneurship
Publisher: [D. Fužir]
UDC: 005(043.3)
COBISS: 513576834 Link will open in a new window
Views: 3468
Downloads: 195
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Other data

Secondary language: English
Secondary abstract: Grey economy is not a new phenomenon and it can be observed in every country. It denotes unregistered or wrongly registered production, employees and income, which is consequently left untaxed. The emergence of grey economy is affecting a number of public services: public finance, the labour market, the level and distribution of income. The Financial Administration of the Republic of Slovenia (FURS) is tasked with controlling grey economy. FURS is obliged to function effectively and protect the citizens as well as the widest social interest in both Slovenia and the EU in collecting taxes, custom duties and fees. The introduction of tax cash registers is one of the measures aiming to tackle grey economy. They are obligatory for all companies that are required to keep the accounts and registers, issue invoices for providing goods or services, and receive payment for the goods or services in cash. Tax cash registers operate on the principle stating that even before the client receives the invoice, its information had already been sent to FURS.
Secondary keywords: grey economy;FURS;tax cash registers;
Type (COBISS): Bachelor thesis/paper
Study programme: 0000801
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: GEA College, Fak. za podjetništvo
Pages: 37 f.
ID: 10855720
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