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Tako v Sloveniji, kot tudi v tujini je problem sive ekonomije zelo pereča tema. Hudo finančno krizo so v Sloveniji že poskušali zajeziti s številnimi davčnimi reformami, osredotočenimi predvsem na trg dela. Pojavlja pa se vedno večja težnja po povečanju davka na dodano vrednost. To naj bi po novem urejale Zakon o davčnem potrjevanju računov in z njim obvezne davčne blagajne. V nalogi je najprej v teoretičnem delu opredeljen pojem sive ekonomije in davčnih utaj. Navedeni so tudi ukrepi za zmanjševanje le-teh in med njimi najbolj pomemben ukrep gotovinskega poslovanja. V diplomski nalogi so navedeni tudi posamezni koraki potrebni pri uvedbi davčnih blagajn. Tudi nekatere druge države so posegle po uvedbi podobnega sistema kot Slovenija. V empiričnem delu naloge so povzeti ukrepi Hrvaške, Italije, Švedske in Bolgarije. Da pa bi lažje razumeli koncept davčnih blagajn je pomembno poznati tako obstoječo kot tudi predhodno zakonodajo. Vsak sistem pa ima tako svoje pozitivne kot tudi negativne lastnosti, katere bomo predstavili v nalogi v zvezi s samo uvedbo. Na koncu naloge pa so navedene še kazni in globe za neupoštevanje zakonodaje. As in Slovenia, as elsewhere, the problem of shadow economy is a topical issue. In Slovenia, they have tried to limit the severe financial crisis with tax reforms that have been cantered on the labour market. However, the tendency to increase the value-added tax is present. That should be regulated by the Act on Fiscal verification of Invoices with its mandatory fiscal cash registers. The theoretical part of this thesis first introduces the concepts of shadow economy and avoidance of taxes. The measures for the decrease of the latter, including the most important one of cash transaction are also stated. The thesis also includes individual steps needed to introduce the fiscal cash registers. Some of the other countries have also started to implement a similar system of that of Slovenia. Measures that have been taken by Croatia, Italy, Sweden and Bulgaria are summed up in the empirical part of the thesis. For an easier understanding of the concept of the certified cash registers, it’s important to be familiar with both the previous and the existing legislation. Each system has its pros and cons, which will be discussed in the thesis along with their introduction. The penalties and fines for not following the law will be stated at the end of the thesis. |
