magistrsko delo
Jožica Cirnski Zofič (Author), Lidija Hauptman (Mentor)

Abstract

Davčne utaje so problem s katerim se sooča tako Slovenija, kot tudi ostale države članice Evropske unije. Cilj vsake države je, da bi vzpostavili ustrezne in učinkovite mehanizme, s katerimi bi v čim večji meri preprečili širjenje davčnega utajevanja ter davkoplačevalce pritegnili k izpolnjevanju davčnih obveznosti, glede česar se je v tuji literaturi uveljavil izraz »tax compliance«. Da bi lahko sprejeli ukrepe, ki bi vplivali na izboljšanje prostovoljnega izpolnjevanja davčnih obveznosti, je pomembno dobro poznavanje dejavnikov, kateri igrajo pomembno vlogo pri odločitvi davkoplačevalcev, ali bodo le-ti svoje davčne obveznosti poravnali v zakonsko določeni višini, ali bodo skušali najti zakonsko verzel in se tako izognili plačilu davka ter s tem vplivali na manjši priliv javnofinančnih prihodkov v državno blagajno. Tako smo v magistrski nalogi preučili ekonomske, psihološke, motivacijske in demografske dejavnike ter njihovo pomen pri izpolnjevanju davčnih obveznosti davkoplačevalcev. Ker je po ugotovitveh Finančne uprave Republike Slovenije zaznano veliko kršitev pri gotovinskem poslovanju, kjer davčni zavezanci uporabljajo takšne računalniške programe in strojno opremo, ki jim omogoča naknadno spreminjanje evidentiranih podatkov o oprevljenem prometu z gotovino, brez revizijske sledljivosti, so na Ministrstvu za Finance sprejeli odločitev o uvedbi tehnično zanesljive rešitve, in sicer uvedbo davčnih blagajn, kar je Vlada RS sprejela in določila, da je od 2. januarja 2016 njihova uporaba obvezna za vse pravne subjekte, ki poslujejo gotovinsko. Veliko nepravilnosti pri evidentiranju prihodkov v okviru gotovinskega poslovanja, davčni inšpektorji beležijo predvsem pri davčnih zavezancih, ki se ukvarjajo z gostinstvom, zaradi česar gostinske dejavnosti umeščamo med najbolj rizične in ravno zato smo za empirično raziskavo anketirali zaposlene v gostinstvu iz posavja, in sicer smo preučili njihov odnos do davčnega utajevanja in uvedbe davčnih blagajn. V empiričnem delu naloge so preverili tudi zastavljene hipoteze ter pridobljene podatke primerjali s podatki drugih raziskav.

Keywords

davki;davčne blagajne;davčne utaje;gostinstvo;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [J. Cirnski Zofič]
UDC: 336.228.34(043.2)
COBISS: 13289756 Link will open in a new window
Views: 747
Downloads: 93
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Other data

Secondary language: English
Secondary title: Perception and attitude towards the ethics of tax evasion and the implementation of fiscal cash registers in hospitality sector
Secondary abstract: Slovenia and other EU Member States are facing the problem of tax evasion. Hence, all countries would like to establish appropriate and effective mechanisms to prevent the spread of tax evasion to the greatest possible extent. Consequently, they would appeal to taxpayers to fulfil their tax obligations, which has been considered in foreign literature as the term "tax compliance". In order to take measures that could influence the improvement of voluntary compliance with tax obligations, it is important to have a good knowledge of the factors that play an important role in the decision of taxpayers. We refer to taxpayers’ decision, whether they will settle their tax liabilities at the statutory level, or will seek to find a legal gap to avoid the payment of taxes, and thus generate a smaller inflow of general government revenue into the Treasury. Therefore, the master's thesis research examined the economic, psychological, motivational and demographic factors and their importance for fulfilling the tax obligations of taxpayers. According to the findings of the Financial Administration of the Republic of Slovenia, there are many violations in cash operations where taxpayers use computer programs and hardware that enable them to change the recorded data on cash turnover subsequently without audit traceability. Therefore, the Ministry of Finance decided to introduce fiscal cash registers, a technical sound solution, which was approved by the Government of the Republic of Slovenia. Fiscal cash registers are obligatory to use from 2 January 2016 on for all legal entities operating in cash. Tax inspectors register a large number of irregularities while recording revenues in the context of cash operations at taxpayers engaged in catering, which makes catering one of the most risky business activities. This was also the reason why we performed survey among employees in the catering industry. Our research was focused on Posavje region, were we made empirical research about the employee attitude to tax evasion and the introduction of fiscal cash registers. The hypotheses were also examined and the obtained data was compared with the data from other studies.
Secondary keywords: Tax evasion;tax compliance;fiscal cash registers;catering.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 87 str., 13 str. pril.
ID: 10978191