20.500.12556/RUL-98946 ANALIZA UKREPOV ZA ODPRAVLJANJE SIVE EKONOMIJE V IZBRANIH DRŽAVAH EVROSKE UNIJE AN ANALYSIS OF MEASURES TO TACKLE SHADOW ECONOMY IN THE EUROPEAN UNION (A COMPARISON OF SLOVENIA AND THREE EUROPEAN COUNTRIES) Siva ekonomija je kompleksen, v svetu zelo razširjen pojav, s katerim se soočajo vsa svetovna gospodarstva, vendar pa se obseg oziroma intenziteta pojava od države do države razlikuje in čeprav tega ni mogoče natančno izmeriti, po ocenah lahko sklepamo, da gre za enormne razsežnosti tega pojava. Na osnovi domačih in tujih podatkov, raziskav ter zakonodaje so v magistrskem delu predstavljeni obseg sive ekonomije in ukrepi za omejevanje tega pojava v Sloveniji v primerjavi s Hrvaško, Avstrijo, Finsko in Švedsko, in sicer za določeno obdobje zadnjih petih let. Z analizo tega problemskega področja je dosežen cilj, ki temelji na ugotavljanju učinkovitosti ukrepov za zmanjševanje obsega sive ekonomije. S pomočjo raziskav in zbranih podatkov sem prišla do zaključka, da je za uspešno omejevanje obsega sive ekonomije pomembno uvajanje ukrepov, ki morajo biti primerni za določeno državo. Velik vpliv ima tudi časovno obdobje, saj finančne in gospodarske krize precej ohromijo državo, ter seveda davčna kultura in izobraženost prebivalstva, ki se odražata tudi v njihovi pripravljenosti za pošteno plačevanje davkov. Glede na primerjavo učinkovitosti ukrepov za zmanjševanje sive ekonomije med Slovenijo in izbranimi državami EU so predlagane možnosti za uvajanje dodatnih ukrepov v Sloveniji po zgledu severnih držav EU, tj. v smeri izobraževanja prebivalstva o koristnosti plačevanja davkov in postopnega izboljševanja davčne kulture ter spodbujanja negotovinskega poslovanja in davčnih olajšav za podjetnike. Shadow economy is a complex worldwide phenomenon that is confronted by all world economies. The scale or intensity of the phenomenon differ from country to country. Although this cannot be accurately measured, it can be estimated that the phenomenon has enormous dimensions. Based on domestic and foreign data, research, and legislation, the master’s thesis presents a comparison of shadow economy in size, and the measures to tackle this phenomenon in Slovenia, Croatia, Austria, Finland, and Sweden in a certain time period over the last five years. By analysing this problem area based on the identification of the measures’ effectiveness to reduce the size of the shadow economy, the objective of the thesis has been achieved. With the help of research and collected data, I came to the conclusion that, in order to successfully tackle the size of shadow economy, it is important to introduce measures that need to be suitable for a particular country. However, the time period also has a significant impact, as financial and economic crises greatly paralyze any country. Tax culture and educating the population are important factors, as they also reflect a commitment to fair payment of the taxes. Considering the comparison of the effectiveness of measures to reduce shadow economy between Slovenia and the selected EU countries, there are suggested options proposed for introducing additional measures in Slovenia, following the example of northern EU countries. Suggestions follow the direction of educating the population about the benefits of paying taxes and gradually improving tax culture, encouraging non-cash operations and tax incentives for entrepreneurs. siva ekonomija obseg omejevanje ukrepi davčna kultura davki shadow economy size tackling measures fiscal culture taxes true false false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-12-14 16:25:08 2017-12-14 16:25:13 2022-08-16 10:24:44 0000-00-00 00:00:00 2017 0 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1970-01-01 12161 Pagon_Tjasa_-_ANALIZA_UKREPOV_ZA_ODPRAVLJANJE_SIVE_EKONOMIJE_V_IZBRANIH_DRZAVAH_EVROSKE_UNIJE.pdf Pagon_Tjasa_-_ANALIZA_UKREPOV_ZA_ODPRAVLJANJE_SIVE_EKONOMIJE_V_IZBRANIH_DRZAVAH_EVROSKE_UNIJE.pdf 1 C5D2D23E04574841EBAAD3AB3682A5D0 9c6a8947256e975ae62ffbb7dc1a8c67c3dd3ba692f2872834c41afbd6b7dd12 777df9f2-a1b4-11eb-a523-00155dcfd717 20.500.12556/rul/864a1b49-4123-499c-ab8c-df41d9f826e1 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=108287 Fakulteta za upravo 0 0 0