Davčne utaje in vloga davčnih blagajn

magistrsko delo

Natalija Pučko (Author), Tanja Markovič-Hribernik (Mentor)

Abstract

Siva ekonomija in izogibanje davčnim obveznostim niso le ekonomski temveč tudi družbeni problem. V času gospodarske in finančne krize, ko se mnoge države soočajo s problemom tudi siceršnjega zmanjševanja javnofinančnih prihodkov, so postali ukrepi za zmanjševanje davčnih utaj še pomembnejši. Namen magistrske naloge je zato bil podrobneje raziskati problem davčnih utaj, predstaviti njihove najpogostejše oblike, možnosti za njihovo omejevanje in prizadevanja, tako na ravni EU, globalni kot nacionalnih ravneh, za njihovo omejevanje. Pri tem smo še posebno pozornost namenili enemu izmed orodij za omejevanje davčnih utaj, to je davčnim blagajnam. Predstavili smo sistem njihovega delovanja na splošno, podrobneje pa raziskali sistem davčnih blagajn na Hrvaškem in analizirali učinkovitost uvedbe le-teh ter potencial za zmanjševanje davčnih utaj. Na koncu smo podali tudi kratko analizo predloga uvedbe davčnih blagajn v Sloveniji.

Keywords

davčne utaje;preprečevanje;davčne blagajne;siva ekonomija;dobra praksa;Hrvaška;

Data

Language:	Slovenian
Year of publishing:	2014
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Pučko]
UDC:	336.225.678
COBISS:	11924764
Views:	1698
Downloads:	448
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax evasion and the role of fiscal cash registers
Secondary abstract:	Grey economy and tax evasion are not only an economic, but also a social problem. In the time of economic and financial crisis, when many countries face a problem of a reduced fiscal income, measures to reduce avoidance of taxes have become even more important. The purpose of this master thesis was to research in detail the problem of tax avoidance, present most common forms of tax avoidance, possibilities to their limitation in EU, as well as on global and national levels. We have especially focused on one special tool to limit tax avoidance which are fiscal cash registers. We presented the system of fiscal cash registers in general and researched the system of fiscal cash registers in Croatia by analyzing their efficiency and potential to reduce tax avoidance. In the end a short analysis of the proposed system of tax registers in Slovenia was presented.
Secondary keywords:	tax evasion;prevention of tax evasion;fiscal cash registers;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	75 str., 6 str. pril.
ID:	8701020