magistrska naloga
Maja Golec (Author), Bojan Škof (Mentor)

Abstract

Pri poslovanju z gotovino prihaja do pogostih davčnih utaj, ki se izražajo v manj izkazanih oziroma neevidentiranih prihodkih, v primerjavi z dejansko realiziranimi prihodki. Utaje na področju gotovinskega poslovanja je najpogosteje zaznati pri manjših podjetjih v dejavnostih končne potrošnje, kjer se računi za prodajo blaga ali opravljene storitve sploh ne izdajo, ali se promet naknadno izbriše oziroma priredi interesu zavezanca. Magistrsko delo predstavlja davčno pravni vidik davčnih utaj in podrobneje analizira davčne utaje na področju gotovinskega poslovanja. Povzema dosedanje rešitve za zmanjšanje tovrstnih utaj, kot so uporaba t.i. virtualnih davčnih blagajn, uporaba vezane knjige in omejitve gotovinskega poslovanja. V letu 2015 je bil sprejet Zakon o davčnem potrjevanju, ki v slovenski prostor uvaja že dolgo pričakovani sistem davčnih blagajn, imenovan tudi postopek davčnega potrjevanja računov in se uporablja od 2. januarja 2016 dalje. V sistemu davčnih blagajn so blagajne zavezancev preko spleta povezane s centralnim informacijskim sistemom Finančne uprave RS, ki potrdi in shrani podatke o računih v postopku njihove izdaje v realnem času. Navedeno pomeni, da se mora vsak račun o dobavah blaga in storitev pri plačilu z gotovino pred izdajo kupcu potrditi pri davčnem organu. Iz primerjave dosedanjih ukrepov za zmanjšanje davčnih utaj pri poslovanju z gotovino z novim sistemom davčnih blagajn, izhaja, da bo v sistemu davčnih blagajn finančni organ pridobil ključne podatke, ki bodo služili učinkovitejšemu davčno inšpekcijskemu nadzoru. Predstavljena sta dva različna primera davčnih blagajn - primer Švedske in Hrvaške, ki poročata o pozitivnih učinkih uvedbe davčnih blagajn na javnofinančne prihodke, kar je tudi cilj uvedbe davčnih blagajn v Sloveniji.

Keywords

davčno pravo;davčne utaje;gotovinsko poslovanje;davčne blagajne;davčni inšpekcijski nadzor;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Golec]
UDC: 336.22(043.3)
COBISS: 5172267 Link will open in a new window
Views: 1360
Downloads: 186
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Other data

Secondary language: English
Secondary title: Prevention of tax evasion by implementation of a system of fiscal cash registers
Secondary abstract: During cash transactions, we quite often come across tax evasions that then emerge in the less disclosed or unrecorded revenues, compared with actual earned income. Evasion in the area of cash operations is most often seen in small enterprises in final usage of consumables consumption, where the sale of goods or services is not at all accounted using an invoice or subsequently deleted or manipulated in accordance with the individual interests of the taxpayer. The master's thesis represents a legal view of the aspect of tax evasion and detailed analysis of tax evasion in the field of cash transactions. It also summarizes the existing solutions to reduce this type of fraud, such as the use of so-called virtual fiscal cash registers, use of hard bound books and restrictions on cash transactions. In the year 2015, the Act on tax validating was accepted and the long-awaited system of fiscal cash registers, also called the procedure for certifying the accounts of the tax and shall come into effect from 2nd January 2016 onwards. In the system of fiscal cash registers, cash registers taxpayers via the Internet, this is connected to the central information system of the Financial Administration and this confirms and stores data on the account in actual real time that is was issued. This means that each account of transaction with reference to the supplies of goods and services for cash payment must be confirmed by the tax authority before it is completed and issued to the customer. Based on the comparison of current measures to reduce tax evasion in cash transactions to the new system of fiscal cash registers, it shows that the system of fiscal cash registers financial authority has obtained key information to serve as an effective tax inspection control. The thesis presents two different situations fiscal cash registers - for example, Sweden and Croatia, which report the positive effects of the introduction of fiscal cash registers in government revenue, which is also the goal for the introduction of fiscal cash registers in Slovenia.
Secondary keywords: tax evasion;tax fraud;cash transactions;fiscal cash registers;tax inspection;supervision;hardback accounting registers;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 138 f.
ID: 9137001