TFL Vsebine / Revija Poslovodno računovodstvo

Vse razvitejše države se srečujejo z pojavoma, kot sta davčna utaja in siva ekonomija. Do teh dveh pojavov pride pri poslovanju z gotovino. Pojavijo se neevidentirani prihodki in prikaz nižjih prihodkov od stanja, ki bi se moralo prikazati v podjetju. Zmanjšal se naj bi obseg sive ekonomije, ko so se 2. januarja 2016 pojavile davčne blagajne. Z pojavom le teh je vzpostavitev sistema, ki je namenjen za pobiranje obveznih dajatev in ozaveščanje davčnih zavezancev, ki pomagajo k pravičnejši razdelitvi davčnega bremena. Na področju poslovanja z gotovino se je večkrat zaznajo davčne utaje v mikro ali v majhnih podjetjih. Tam se pogosto sploh ne izdajo računi za opravljeno storitev. Podatki pa se lahko po opravljeni storitvi tudi priredijo v korist davčnega zavezanca. V članku so predstavljene odmevne davčne prevare v Republiki Sloveniji.

All developed countries are facing phenomena such as tax evasion and grey economy. These two phenomena occur in cash operations. Revenues that are not recorded or are recorded lower than they should be appear in companies. The size of grey economy had been expected to decrease with fiscal cash registers that appeared on 2 January 2016. The fiscal cash registers led to the establishment of a system designed to collect mandatory duties and raise awareness among taxpayers, who help to attain a more equitable distribution of the tax burden. In the area of cash operations, tax evasion is often detected in micro or small companies. There, often no invoices are issued for the services provided. However, the data may also be adjusted for the benefit of the taxpayer after the service has been provided. The paper presents notorious tax frauds in the Republic of Slovenia.