Slovenia and other countries have to operate justly, correctly, sovereignly and solidarily in order to have good inflow in the state budget. The diploma thesis presents the new systems of fiscal cash registers operations for the reduction of grey economy, more effective collection of compulsory taxes, more effective control, prevention of frauds and other tax evasions, increase of public finance incomes, more equitable distribution of tax burden among taxpayers and greater protection of consumers. The purpose of the diploma thesis is to present the introduction of fiscal cash registers system in Slovenia, which was introduced as a measure against the grey economy and undeclared work. FURS (Financial Administration of the Republic of Slovenia) and TIRS (Market Inspectorate of Republic of Slovenia) supervise the mismanagement of fiscal cash register, and taxpayers are penalized according to the offence, or a fine is issued for the consumer who did not take a receipt in the business premises. The aim of the thesis is to describe the grey economy, its extent and consequences, which negatively reflect as the loss of influx to the state budget. The state budget consists of all the expenses, revenues and other expenditures of one year.
The diploma thesis consists of theoretical and research part. In the first part, theoretical part of fiscal cash registers system introduction is presented, and in the second, the research part with answers from the survey questionnaires is introduced. In this part, I determined that experts from the FURS perceive the introduction of fiscal cash registers system as a positive effect.
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