magistrsko delo
Roman Štih (Avtor), Tone Jerovšek (Mentor)

Povzetek

Država in lokalne skupnosti pridobivajo sredstva za izvajanje svojih nalog z davki in drugimi obveznimi dajatvami. Dolgoročen cilj davčne politike je, da bi zavezanci poravnali svoje davčne obveznosti prostovoljno in v partnerskem odnosu z državo. Neizpolnjevanje davčnih obveznosti se odraža v skrčenem obsegu javnih storitev, zato je izredno pomembno z ozaveščanjem o širšem pomenu davkov pričeti že v osnovni šoli. Siva ekonomija se je v Republiki Sloveniji (v nadaljevanju RS) razplamtela skoraj do mere, da je postala družbeno dopustna. K temu je pripomogla nizka raven davčne kulture in davčne morale, ki prek povpraševanja potrošnikov po dobrinah sive ekonomije deluje kot katalizator sive ekonomije. Pri sivi ekonomiji potekajo transakcije v gotovini, saj ta ne pušča nikakršnih sledi. Anonimnost gotovinskega poslovanja in uporaba posebej prirejenih registrskih blagajn sta vrsto let predstavljali ključen problem v boju proti davčnim utajam na področju gotovinskega poslovanja. Davčna uprava RS je v postopkih nadzora ugotavljala, da so nekateri zavezanci iz svojih evidenc izbrisali celo do 80 % obdavčljivega prometa. S podobno problematiko so se soočali tudi na Hrvaškem, kjer so leta 2013 s postopkom fiskalizacije uvedli davčne blagajne, ki zaradi finančnih učinkov predstavljajo zgodbo o uspehu. Navedeno je pripomoglo k temu, da so pobude Finančne uprave RS za sistemsko ureditev gotovinskega poslovanja z uvedbo davčnih blagajn naletele na plodna tla s sprejemom Zakona o davčnem potrjevanju računov. Davčno potrjevanje računov tvori sistem, kjer so blagajne zavezancev prek spleta povezane s centralnim informacijskim sistemom davčnega organa, ki z verifikacijo in hranjenjem podatkov o izdanih računih omogoča pregledno in zanesljivo evidentiranje gotovinskega prometa.

Ključne besede

javne finance;siva ekonomija;davčne blagajne;davčne utaje;davčna kultura;magistrske naloge;bolonjski program;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: FDŠ - Fakulteta za državne in evropske študije
Založnik: [R. Štih]
UDK: 336.1:331.526.8(043.2)
COBISS: 2053170358 Povezava se bo odprla v novem oknu
Št. ogledov: 6
Št. prenosov: 2
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni povzetek: The state and local communities allocate funds to carry out their tasks with taxes and other compulsory levies. The long-term goal of fiscal policy is to ensure that taxpayers are settling their tax obligations voluntarily and in partnership with the state. Tax non-compliance is reflecting in a reduced volume of public services, therefore it is extremely important to start raising awareness about the importance of taxes already in primary school. In the Republic of Slovenia, shadow economy flared up almost to the point that it became socially acceptable. This was supported by a low level of tax culture and tax morality, which acts as a catalyst of shadow economy through the consumer demand for grey economy. In the case of shadow economy, transactions are taking place in cash, since the later does not leave any traces. For many years, the anonymity of operations and the use of specially adapted cash registers represented the key-problem in the fight against tax evasion in the field of cash operations. During inspection procedures, The Tax administration of the Republic of Slovenia found that some of the taxpayers deleted up to 80% of taxable turnover from their evidences. In Croatia, they faced a similar problem and in 2013, they introduced fiscal cash registers through the fiscalization process. Due to their financial effects, they represent a success story. This contributed to the fact that incentives of the Financial administration of the Republic of Slovenia for a systemic regulation of cash operations with the introduction of fiscal cash registers finally became reality with the adoption of the Act on fiscal verification of invoices. The fiscal verification of invoices forms a system, where fiscal cash registers of taxpayers are connected with the central informational system of the tax authority over the internet. Through the verification and storage of the data about the issued invoices, the tax authority enables transparent and reliable recording of cash transactions.
Vrsta dela (COBISS): Magistrsko delo/naloga
Komentar na gradivo: Fakulteta za državne in evropske študije
Komentar vira: Mag. delo 2. stopnje bolonjskega študija; magistrski študijski program Javna uprava II, Upravno-procesna smer;
Strani: IX, 147 str.
ID: 10951813