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VPLIV TEHNOLOGIJE NA OBSEG SIVE EKONOMIJE - PRIMER PROJEKTA "VKLOPI RAZUM, ZAHTEVAJ RAČUN"
Viršek, Katja (Author), Dečman, Mitja (Mentor) More about this mentor... This link opens in a new window

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Abstract
Kljub temu da je področje sive ekonomije znano že dolgo časa, se s tem izzivom sooča celotna Evropska unija tudi danes. Njen nastanek generira netransparentno delovanje pravnih in fizičnih oseb na področju davkov. Za državo in družbo je nesprejemljiva, saj so negativni učinki v škodo vsem. Njen obseg variira v času in je odvisen od mnogih dejavnikov v družbi. V Sloveniji se s problematiko sive ekonomije največ ukvarja Finančna uprava Republike Slovenije. Njen zadnji projekt »Vklopi razum, zahtevaj račun« pa se izziva loteva na več ravneh. V diplomskem delu je bila v empirični raziskavi uporabljena metoda anketnega vprašalnika. Ugotoviti smo želeli, kakšno je mnenje uporabnikov o projektu in tudi o mobilni aplikaciji, ki je bila za ta projekt izdelana. Zanimalo nas je, ali se davkoplačevalci zavedajo posledic, ki jih z neprevzemom računa lahko ustvarijo, in vpliva le-tega na obseg sive ekonomije. Anketiranci v večini primerov račun prevzamejo, kar so po njihovem mnenju spodbudile tudi marketinške aktivnosti v okviru tega projekta. Na obseg sive ekonomije lahko vplivajo z uporabo ustrezne tehnologije, torej mobilne aplikacije, ki omogoča hitrejšo izmenjavo podatkov s FURS-om. Aplikacijo ocenjujejo kot moderen pristop z dodano vrednostjo pri reševanju te problematike. Uporaba ustrezne tehnologije se v praksi povečuje in omogoča pozitivne rezultate, kar v našem primeru prikazuje količina izmenjanih podatkov prek aplikacije. Uporaba aplikacije je omogočila vpogled nad izdanimi računi in njihovo pravilnostjo ter nadzor. Rezultati ankete nam prikazujejo mnenje državljanov o projektu in vzpostavljeni aplikaciji, kar nam omogoča nadaljnje proučevanje in izboljšave v okviru vzpostavljenega projekta.

Language:Slovenian
Keywords:Siva ekonomija, Finančna uprava Republike Slovenije, tehnologija, računi, projekt »Vklopi razum, zahtevaj račun«
Work type:Bachelor thesis/paper (mb11)
Organization:FU - Faculty of Administration
Year:2017
Views:432
Downloads:560
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Secondary language

Language:English
Abstract:
Even though grey economy has been around for a long time, it is a challenge the European Union still faces today. It generates from non-transparent operations of legal and natural persons regarding taxes. However, this is unacceptable for the state and the society, because its negative effects harm everybody. The extent varies in time and depends on numerous societal factors. In Slovenia, the Financial Administration deals with the issue of grey economy. The Administration's latest project "Use your head:demand a receipt!" tackles the issue on different levels. In this thesis, we used a questionnaire to complete our empirical research. We wanted to determine what people think about the project and its application, which was created especially for this project. We were also interested to know whether taxpayers are aware of the possible consequences if they do not take the bill and the effect it can have on the extent of grey economy. The interviewees take the bill in most cases, and many believe this is due to the marketing activities of this project. The extent of grey economy can be affected by the use of appropriate technology, i.e. mobile application which enables a faster exchange of information with the Financial Administration. The application has been appraised as a modern approach with added value to help manage this issue. The use of appropriate technology in practice is more frequent and generates positive results. In our case, this can be seen in the amount of information exchanged through the application, which has ensured an overview of issued bills, their regularity, and control. The results of our questionnaire show what citizens think about the project and its application which offers the possibility of further study and improvement within the project.

Keywords:grey economy, Financial Administration of the Republic of Slovenia, technology, bill, project "Use your head:demand a receipt!"

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