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Title:Načini preprečevanja davčnih utaj v Republiki Sloveniji
Authors:ID Golob, Maruša (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UN_Golob_Marusa_2016.pdf (1,19 MB)
MD5: FE629088189D735C9DBEF362EA542315
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Plačevanje davkov nikoli ni bilo najbolj priljubljeno, prej nasprotno. Državljani so od nekdaj iskali načine, kako se davkom izogniti, kako plačevati manj dajatev ali jih celo utajiti. Dandanes je vse omenjeno velik problem marsikatere države, med drugim tudi Slovenije, saj se izogibanje plačilu davkov, davčne utaje, neplačevanje davkov, siva ekonomija in podobno odražajo tudi v javnofinančnem primanjkljaju. Posledice le-tega čutimo vsi državljani, na eni strani s slabšimi javnimi storitvami, na drugi strani z zviševanjem davkov, ki tako udarijo po žepu spet tiste, ki načeloma redno izpolnjujejo svoje davčne obveznosti. Glede na to, da Slovenija ni imuna na davčne utaje, sem se s pisanjem te diplomske naloge posvetila predvsem načinom preprečevanja davčnih utaj v Sloveniji. Pri tem sem ugotovila, da imamo kar nekaj mehanizmov, s katerimi predvsem Finančna uprava Republike Slovenije poskuša preprečiti in zajeziti davčno utajevanje, zmanjšati sivo ekonomijo in vzpostaviti medsebojno dobro ter vzajemno sodelovanje z zavezanci. Finančna uprava Republike Slovenije se zelo trudi priti bližje zavezancem, da bi spoznali, da plačevanje davkov ni namenjeno bogatenju države, temveč da davke plačujemo zase, da bomo lahko uporabljali kakovostnejše javne storitve. Zato bi morali spremeniti način razmišljanja in dvigniti davčno kulturo na višjo raven, ob tem pa bi nam plačevanje davkov postalo državljanska vrednota.
Keywords:finančna uprava, davčne utaje, preprečevanje davčnih utaj, siva ekonomija, davčne blagajne
Place of publishing:Maribor
Publisher:[M. Golob]
Year of publishing:2016
PID:20.500.12556/DKUM-59936 New window
UDC:336.22(043.2)
COBISS.SI-ID:5116203 New window
NUK URN:URN:SI:UM:DK:F8EYTRK9
Publication date in DKUM:28.06.2016
Views:1845
Downloads:228
Metadata:XML DC-XML DC-RDF
Categories:PF
:
GOLOB, Maruša, 2016, Načini preprečevanja davčnih utaj v Republiki Sloveniji [online]. Bachelor’s thesis. Maribor : M. Golob. [Accessed 27 March 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=59936
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Secondary language

Language:English
Title:Ways of preventing tax evasion in the Republic of Slovenia
Abstract:Paying taxes has never been popular, more the opposite. Citizens have always been searching for ways how to avoid taxes, how to pay less taxes or even how to evade them. All of the mentioned above is nowadays a major concern of many countries, including Slovenia, as tax avoidance, tax evasion, shadow economy and similar problems are also reflected in the government deficit. All of the citizens are affected by the consequences: on one hand by deteriorating public services, on the other hand by raising taxes and thereby harming again those who regularly meet their tax obligations. Given that Slovenia is not immune to tax evasion, this thesis focuses on ways of preventing tax evasion in Slovenia. During the research work the author discovered that the Financial Administration of the Republic of Slovenia in particular has developed and is using many mechanisms to prevent and mitigate tax evasion, to reduce shadow economy and to establish a strong mutual cooperation with the taxpayers. The Financial Administration of the Republic of Slovenia is working hard for the taxpayers to recognize that paying taxes is not meant for the enrichment of the state, but merely for better and more qualitative public services. Therefore, we should change our mindsets and raise tax culture to a higher level, while paying taxes should become a civic value.
Keywords:financial administration, tax evasion, preventing tax evasion, shadow economy, fiscal cash registers


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