Novi ukrepi za zmanjševanje sive ekonomije v Sloveniji in državah EU

diplomsko delo

Eva Šoštarič (Author), Borut Bratina (Mentor)

Abstract

Siva ekonomija je pojav, ki v svetovnem gospodarstvu dobiva vedno večji pomen in dosega mednarodne razsežnosti in čeprav je prikrita formalni ekonomiji jo je potrebno izmeriti in oceniti, da lahko vlade s pomočjo davčnih organov pripravijo strategije in ukrepe za zajezitev. V diplomski nalogi je predmet obravnave najprej davčni vidik sive ekonomije, kjer ugotavljamo na katere davke in na izpad katerih prihodkov vpliva. V nadaljevanju predstavimo rešitve in ukrepe ter zakonodajo, ki je sprejeta v Sloveniji. Kot ukrepe in rešitve predstavimo poostren davčni nadzor, ukrepe s področja dela in zaposlovanja na črno, spodbujanje brezgotovinskega plačevanja in davčne blagajne. Za lažjo predstavo o tem, v kolikšni meri vpliva siva ekonomija na slovensko gospodarstvo pa predstavimo in primerjamo še ukrepe v tujini. Kot končno ugotovitev pa lahko strnemo, da je nadvse pomembno meddržavno sodelovanje na področju sive ekonomije, predvsem za lažji in boljši pretok informacij s področja obdavčitve in utaj. Obravnavana tema sive ekonomije je predmet mnogih srečanj evropskega vrha, saj želijo poenotiti in uzakoniti skupne smernice in strategije.

Keywords

siva ekonomija;delo na črno;obdavčitev;davčne blagajne;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[E. Šoštarič]
UDC:	336.228.34(043.2)
COBISS:	12386588
Views:	1020
Downloads:	246
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	New measures to curb the shadow economy in Slovenia and other EU countries
Secondary abstract:	Shadow economy is a worldwide problem that reaches international dimensions, although it is concealed the formal economy it has to be measured and evaluated. This enable governments and tax authorities to curb and plan strategies. The thesis first issue tax aspects of the informal economy, presentation of solutions, measures and legislation in Slovenia. We introduce fiscal surveillance, undeclared work, electronic payment and fiscal cash register. We compare Slovenia with other countries that are struggling with the same issue. As a final conclusion can be summarized that the most important intergovernmental cooperation in the field of shadow economy, in particular to facilitate and improve the flow of information in the field of taxation and tax evasion. The informal economy is the subject of many meetings of the European Union , as they want to standardize and codify common guidelines and strategies.
Secondary keywords:	shadow economy;undeclared work;taxation;measures against shadow economy;fiscal cash register;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 58 str.
ID:	9133671