magistrsko delo
Tamara Majcenić (Author), Tanja Markovič-Hribernik (Mentor)

Abstract

Siva ekonomija in davčne utaje so ekonomski in družbeni pojav. Predvsem v času ekonomske in gospodarske krize so te težave prišle še bolj do izraza, kar je končno predramilo države, da še odločneje stopijo v boj proti njim. Namen magistrske naloge je bil, da s teoretičnega vidika proučimo sivo ekonomijo, vzroke za njen nastanek in posledice. Hkrati pa smo proučili tudi pojem davčnih utaj in ukrepe za njihovo zmanjšanje. V nadaljevanju smo se osredotočili na davčne blagajne, ki so omenjene kot eden izmed ukrepov za zmanjšanje obsega sive ekonomije in davčnih utaj. Predstavili smo možne izvedbe davčnih blagajn in spremembe, s katerimi so se soočili slovenski podjetniki in podjetja v letu 2016, odkar je uporaba davčnih blagajn pri nas obvezna. Analizirali smo tudi učinke uporabe davčnih blagajn na Švedskem in na Hrvaškem. V zaključku naloge smo preverili, kaj na tem področju dela še katera druga država, ter podali mnenje glede smiselnosti uporabe davčnih blagajn pri nas.

Keywords

siva ekonomija;davčne utaje;davčne blagajne;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Majcenić]
UDC: 336.228.34(043.2)
COBISS: 12738332 Link will open in a new window
Views: 1336
Downloads: 171
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Other data

Secondary language: English
Secondary title: Shadow economy, tax evasions and a role of electronic tax registers
Secondary abstract: Shadow economy and tax evasions are economic and social phenomenons. Especially in times of economic crises, those problems have become more evident. This finally woke up the states to embark decisively combat against these two phenomenons. The purpose of our master thesis is to research shadow economy, causes for its origin and the consequences from the theoretical point of view. We also researched the concept of tax evasions and measures on how to decrease its size. Furthermore, we focused on electronic tax registers as one of the measures to decrease shadow economy and tax evasions. We analysed different types of those registers and the changes that our companies faced at the beginning of the year 2016 when the use of electronic tax registers is mandatory for every company. We also analysed the effects of using electronic tax registers in Sweden and in Croatia. At the end of our thesis we checked what other states are doing in this field and gave our opinion if the use of electronic tax registers in Slovenia is reasonable.
Secondary keywords: shadow economy;tax evasions;electronic tax registers;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 71 str.
ID: 9170472