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Title:UVEDBA DAVČNIH BLAGAJN V BOJU PROTI SIVI EKONOMIJI
Authors:ID Fužir, Dominik (Author)
ID Petkovič, Dejan (Mentor) More about this mentor... New window
Files:.pdf 107$$GEA_Dominik_Fuzir_diploma_KONCNA_12.9.pdf (1,03 MB)
MD5: C699E65CB3EB4CD96F4611FEA1CA721F
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:GeaCol - GEA College - Faculty of Entrepreneurship
Abstract:Siva ekonomija je pojav, ki ni nov in ga najdemo v vseh državah. Pomeni pa neregistrirano ali napačno prijavljeno proizvodnjo, neprijavljene zaposlene in neprijavljene dohodke, ki zato tudi niso obdavčeni. Pojav sive ekonomije močno vpliva na več služb v državi: na javne finance, na trg delovne sile, na višino in distribucijo dohodkov. Nadzor nad sivo ekonomijo izvaja FURS. FURS je zavezana k učinkovitemu delovanju in zaščiti vseh državljanov ter zaščiti najširšega družbenega interesa v Slovenji in EU pri pobiranju davkov, carin in pristojbin. Eden izmed ukrepov proti sivi ekonomiji je uvedba davčnih blagajn. Davčne blagajne so obvezne za vse gospodarske družbe, ki so zavezane za vodenje poslovnih knjig in evidenc, izdajanje računov za dobavo blaga oziroma storitev ter imajo plačilo dobave blaga oziroma storitev z gotovino. Davčne blagajne delujejo po načelu, da preden dobi stranka račun v roke, so podatki z računa že na FURS.
Keywords:siva ekonomija, FURS, davčne blagajne
Place of publishing:Ljubljana
Publisher:[D. Fužir]
Year of publishing:2016
PID:20.500.12556/ReVIS-1579 New window
COBISS.SI-ID:513576834 New window
UDC:005(043.3)
Publication date in ReVIS:10.08.2017
Views:3277
Downloads:191
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Secondary language

Language:English
Abstract:Grey economy is not a new phenomenon and it can be observed in every country. It denotes unregistered or wrongly registered production, employees and income, which is consequently left untaxed. The emergence of grey economy is affecting a number of public services: public finance, the labour market, the level and distribution of income. The Financial Administration of the Republic of Slovenia (FURS) is tasked with controlling grey economy. FURS is obliged to function effectively and protect the citizens as well as the widest social interest in both Slovenia and the EU in collecting taxes, custom duties and fees. The introduction of tax cash registers is one of the measures aiming to tackle grey economy. They are obligatory for all companies that are required to keep the accounts and registers, issue invoices for providing goods or services, and receive payment for the goods or services in cash. Tax cash registers operate on the principle stating that even before the client receives the invoice, its information had already been sent to FURS.
Keywords:grey economy, FURS, tax cash registers


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