diplomsko delo
Miha Grenkuš (Author), Bojan Škof (Mentor)

Abstract

Diplomsko delo obravnava tematiko uvedbe davčne blagajne kot enega izmed ukrepov za zmanjšanje sive ekonomije v Sloveniji. Predstavljeno je davčno okolje in problematika davčnih utaj v Sloveniji, v nadaljevanju pa so obravnavani ukrepi države proti zmanjšanju sive ekonomije. Poudarek je predvsem na obravnavi delovanja davčnih inšpektorjev. Davčni urad Republike Slovenije (DURS) meni, da dosedanje metode nadzorovanja niso dovolj učinkovite, zato predlaga uvedbo davčnih blagajn, ki naj bi rešile predvsem pereč problem utaje davkov pri malih poslovnih subjektih, ki večino poslovanja opravijo z gotovino. Avtor predstavlja način delovanja in vpeljave davčnih blagajn. Prikaže predvidene finančne posledice uvedbe blagajn in primerja izkušnje Hrvaške ter Švedske, ki sta davčne blagajne že uvedli. V empiričnem delu se avtor osredotoča na frizerje, kot skupino poslovnih subjektov, katerih bi se uvedba davčnih blagajn dotaknila. Preko analize anketnega vprašalnika tako objektivno predstavlja odzive malih gospodarskih subjektov na predlog zakona. Avtor skozi diplomsko nalogo utemeljuje dejstva in v zaključku podaja odgovore na zastavljena vprašanja.

Keywords

davčno pravo;obdavčitev;davki;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Grenkuš]
UDC: 336.2(043.2)
COBISS: 4574507 Link will open in a new window
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Other data

Secondary language: English
Secondary title: FISCAL CASH REGISTER AS ACTION AGAINST INFORMAL ECONOMY IN SLOVENIA
Secondary abstract: Thesis deals with the topic of introduction of fiscal cash registers as one of the measures to reduce the informal economy in Slovenia. Tax environment and tax evasion in Slovenia are presented, followed by the review of the state measures, to reduce the informal economy, with the emphasis on the work of tax inspectors. Tax Office of the Republic of Slovenia (DURS) believes that current control methods are not effective enough, and, therefore, proposes the introduction of fiscal cash registers to partially resolve the problem of tax evasion by small enterprises that have most of the business carried out in cash. The author presents operation and method of introduction of the fiscal cash registers. The work displays estimated financial implications of introducing fiscal cash registers and compares it with the experience of Croatia and Sweden, which have already introduced fiscal cash registers. In the empirical part, the author focuses on the hairdressers, as a group of businesses, which would be affected by the introduction of fiscal cash registers, and provides the reaction of small economic businesses to the theme through the analysis of questionnaire responses. The author bases his thesis upon current fiscal situation and facts and provides answers to specific thesis questions in the conclusion.
Secondary keywords: tax environment;tax evasion;tax control;tax inspector;fiscal cash register;hairdressing;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: V, 64 f., pril.
ID: 8762313