Uvedba davčnih blagajn v Sloveniji

diplomsko delo visokošolskega strokovnega študija Organizacija in management kadrovskih in izobraževalnih procesov

Milan Benkič (Author), Aleš Novak (Mentor), Petra Šparl (Co-mentor)

Abstract

Diplomsko delo obravnava uvedbo obvezne uporabe davčnih blagajn v Sloveniji v obliki postopka potrjevanja računov, ki so plačani v gotovini. Avtor obravnava vprašanje, ali bo uvedba davčnih blagajn prinesla pričakovane rezultate na področju zmanjšanja obsega sive ekonomije in s tem pravičnejšo porazdelitev davčnega bremena med zavezanci v enakem položaju. Avtor predstavipojem sive ekonomije, njene pojavne oblike in posledice ter opredeli osnovne davčne pojme, vključno z razlago davčnega postopka. Prikaže ukrepe proti sivi ekonomiji v Sloveniji in v nekaterih drugih evropskih državah. Osredotoči se na elemente, ki jih uvedba davčnih blagajn v Sloveniji zajema ter predstavi rezultate uporabe davčnih blagajn v Avstriji in na Hrvaškem. V empiričnem delu avtor predstavi rezultate ankete, izvedene med izbranim številom podjetnikov, ki opravljajo storitvene dejavnosti in ki jih uporaba davčnih blagajn neposredno zadeva. Na podlagi analize anketnega vprašalnika avtor predstavi podatke o informiranosti in pričakovanjih podjetnikov v zvezi z davčnimi blagajnami in oblikuje odgovor na zastavljeno raziskovalno vprašanje.

Keywords

davčni sistem;davčna blagajna;siva ekonomija;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM FOV - Faculty of Organizational Sciences
Publisher:	[M. Benkič]
UDC:	005
COBISS:	7627539
Views:	1079
Downloads:	159
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	The introduction of fiscal cash registers in Slovenia
Secondary abstract:	Thesis deals with the introduction of obligatory fiscal cash registers in Slovenia in the form of the certification of invoices which are paid in cash. Author discusses whether the introduction of cash registers is likely to bring about the results in terms of reducing the extent of the gray economy and a fairer distribution of the tax burden among taxpayers. The author explains the concept of the gray economy, its forms and consequences, and describes the basic tax concepts, including adescription of the tax procedure. The author further presents measures against the gray economy in Slovenia and in some other European countries. The author then focuses on the elements that the introduction of fiscal cash registers in Slovenia entails and presents the results of the use of fiscal cash registers in Austria and Croatia. In the empirical part, the author presents results of a survey conducted among a selected number of entrepreneurs providing services. Based on the analysis of a questionnaire, the author presents the extent of their knowledge about fiscal cash registers and their expectations in regards to their introduction. The authors then formulates the answer to the main thesis question.
Secondary keywords:	tax system;fiscal cash register;informal economy/gray economy;general government revenue;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Fak. za organizacijske vede
Pages:	60 f.
ID:	9144129