Vpliv uvedbe davčnih blagajn na računovodske izkaze slovenskih podjetij

delo diplomskega projekta

Uroš Šerod (Author), Robert Horvat (Mentor)

Abstract

Davčne utaje in siva ekonomija sta pojava, s katerimi se srečujejo vse razvitejše države. Do davčnih utaj in sive ekonomije najpogosteje prihaja pri poslovanju z gotovino, kjer se pojavljajo neevidentirani prihodki oziroma prikazovanja nižjih prihodkov od stanja, ki bi dejansko moralo biti prikazano v podjetju. Z 2. januarjem 2016 se je v slovenski prostor uvedel sistem davčnih blagajn, katerih namen je bil zmanjšanje obsega sive ekonomije. Ne smemo zoperstaviti dejstva, da je namen uvedbe davčnih blagajn vzpostavitev sistema, ki ni namenjen zgolj za pobiranje obveznih dajatev, temveč tudi ozaveščanje davčnih zavezancev, da so sami tisti, ki lahko pripomorejo k pravičnejši porazdelitvi davčnega bremena. Davčne utaje na področju poslovanja z gotovino je najpogosteje moč zaznati na področju mikro in majhnih podjetij, kjer se računi za opravljene storitve pogosto sploh ne izdajo, ali pa se podatki po opravljeni storitvi priredijo v korist davčnega zavezanca. Zato smo se v empiričnem delu diplomskega projekta osredotočili na mikro in majhna podjetja, kjer smo poizkušali prikazati vpliv uvedbe davčnih blagajn na izbrane kategorije v računovodskih izkazih.

Keywords

davčne blagajne;davčne utaje;siva ekonomija;računovodski izkazi;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[U. Šerod]
UDC:	336.22
COBISS:	13429788
Views:	647
Downloads:	119
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Impact of certified cash register introduction on financial statements of Slovenian companies
Secondary abstract:	Tax evasion and informal economy are economic phenomena dealt with in all more advanced developing countries. They most commonly occur in cash transactions, where companies recieve unrecorded revenues or simply records of lower than actual revenues are presented. As from 2 January 2016 Slovenia introduced certified cash register system, for the purpose of reducing the informal sector. It should be noted, that the aim of introducing certified registers is not only in compulsory charges collection but also in raising awareness in taxable persons, for them to understand they can bring about fairer distribution of tax burden. Tax evasion in cash transactions occurrence is most commonly detected in the field of micro and small enterprises, where the invoice for the services supplied is not issued or the data regarding supplied services are modified for the benefit of taxable persons. Therefore in the empirical part of the thesis we focus on micro and small enterprises and attempt to present the influence of certified registers introduction on certain categories in financial statements.
Secondary keywords:	Certified registers;tax evasion;informal economy.;
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 42 str.
ID:	11220036