magistrsko delo
Katja Edelbaher (Author), Silvo Dajčman (Mentor)

Abstract

Siva ekonomija je pojav, ki je prisoten v vsakem družbeno-ekonomskem sistemu. Zaradi njegove razsežnosti ne obstaja enotna opredelitev, ampak si avtorji glede na področje raziskovanja določijo svojo definicijo, po kateri se zgledujejo. Siva ekonomija se pojavlja v različnih oblikah in obsegu. Na primer, največ je prisotne sive ekonomije v južnih državah Evrope, najmanj pa v severnih. Prav tako delež sive ekonomije povečuje od zahoda proti vzhodu Evrope. Oblike sive ekonomije so na primer dobro poznane davčne utaje ali nič manj znano delo na črno. Države se proti sivi ekonomiji bojujejo na različne načine, ter se pri tem poslužujejo raznovrstnih ukrepov, saj so njeni učinki na gospodarstvo, družbo in politiko različni. Siva ekonomija je legalna, vendar kazniva. Sive ekonomije ni mogoče popolnoma izkoreniniti, saj so posamezniki tisti, ki po njej povprašujejo in jo vzdržujejo. Pri tem pa izgublja država, ki je prikrajšana za svoj del v proračunski blagajni. Država je tudi tista, ki z pravilnim vodenjem uravnava delež sive ekonomije in lahko ustreznimi ukrepi vpliva na njen obseg. Sivo ekonomijo je potrebno nadzorovati in redno ocenjevati, da delež ne presežne zmožnosti obvladovanja s strani države. Obseg sive ekonomije v Sloveniji ni zanemarljiv, njegov delež je v primerjavi z ostalimi državami Evropske unije, med višjimi. Po podatkih Schneiderjeve raziskave (2017) znaša ocenjen delež sive ekonomije za leto 2016, 23,1 odstotkov bruto domačega proizvoda. Skozi proučevana leta se je delež sive ekonomije zmanjševal v vseh državah Evropske unije. Leta 2008, v času gospodarske in finančne krize se je povečal, ter se v zadnjih letih ponovno znižuje, kar kaže na okrevanje ter izboljšanje razmer v gospodarstvu. Kljub podobnemu trendu naraščanja in padanja, se obseg sive ekonomije med državami Evropske unije zelo razlikuje, od 7,6 odstotkov bruto domačega proizvoda v Avstriji, do 31,9 odstotkov bruto domačega proizvoda v Bolgariji. Pomembna je zavest in ozaveščanje državljanov o pomembnosti plačevanja davkov in socialnih prispevkov za njihovo prihodnost. Državna regulativa pa mora biti oblikovana pravično in preudarno do vseh državljanov, saj lahko le s takšnih načinom državni organi pričakujejo vrnjeno pošteno obnašanje, ter spoštovanje do države.

Keywords

davki;davčna morala;davčne utaje;siva ekonomija;delo na črno;Slovenija;Evropska unija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Edelbaher]
UDC: 336.228.34(043.2)
COBISS: 12971548 Link will open in a new window
Views: 2747
Downloads: 529
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Other data

Secondary language: English
Secondary title: Problem od the informal economy in Slovenia and in the Europena Union countries
Secondary abstract: Shadow economy is economic and social phenomenons. Because of expanse of shadow economy doesnʼt exist single definition, but the authors, depending on the field of research, determined your own. Shadow economy is appearing in different shapes and sizes. Foe example, shadow economy is mostly present in the southern European countries and the least in the north. Also, the share of shadow economy is increasing from west to east. Forms of a shadow economy are, for example, well-known tax evasion or no less known undeclared work. Countries against the shadow economy use different methods and measures, because effects on economy, society and politics are different. Shadow economy is legal, but punish. It can not be completely eradicated, as individuals who demand and maintain it. The state is deprived of itʼs part in the budgetary fund. Country is also the one that regulates the share of the shadow economy with proper management, and the appropriate measures can influence itʼs scope. Shadow economy needs to be monitored and regularly evaluated to ensure that the share is not excessive country's control. Share of shadow ecomy in Slovenia is not negligible; itʼs share is compared to other countries of the European Union, the higher. According to the Schneider (2017) reasearch is estimated share of the shadow economy for 2016, 23,1 percent of gross domestic product. Throughout the years studied in this study, the share of shadow economy declined in all countries of the European Union. In 2008, during the economic and financial crisis, it has increased, and has been declining in recent years, reflecting recovery and improving the situation in the economy. Despite a similar trend of rising and falling, the size of the shadow economy varies widely between the countries of the European Union, from 7,6 percent of gross domestic product in Austria to 31,9 percent of gross domestic product in Bulgaria. It is important to raise awareness among citizens about the importance of paying taxes and social contributions for their future. However, state regulation must be designed fairly and prudently to all citizens, only in such a way can the state authorities expect the return of honest behavior and respect to the country.
Secondary keywords: Shadow economy;tax evasion;undeclared work;tax morale;awareness.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 67 str.
ID: 10871659