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Title:Davčno potrjevanje računov kot ukrep v boju proti sivi ekonomiji : magistrsko delo
Authors:ID Štih, Roman (Author)
ID Jerovšek, Tone (Mentor) More about this mentor... New window
Files:.pdf RAZ_Stih_Roman_i2018.pdf (2,28 MB)
MD5: 1B1FF741129350FD932F5A1B6BB5DCDC
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FDŠ - Nova Univerza - The Graduate School of Government and European Studies
Abstract: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.
Keywords:javne finance, siva ekonomija, davčne blagajne, davčne utaje, davčna kultura, magistrske naloge, bolonjski program
Place of publishing:Kranj
Place of performance:Kranj
Publisher:[R. Štih]
Year of publishing:2018
Year of performance:2018
Number of pages:IX, 147 str.
PID:20.500.12556/ReVIS-4861 New window
COBISS.SI-ID:2053170358 New window
UDC:336.1:331.526.8(043.2)
Note:Mag. delo 2. stopnje bolonjskega študija; magistrski študijski program Javna uprava II, Upravno-procesna smer;
Publication date in ReVIS:17.08.2018
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Downloads:199
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Secondary language

Language:English
Abstract: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.


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