The impact of the fiscal cash registers on the fiscal behaviour in Slovenia

Davčne utaje in goljufanje pri davkih predstavljajo resno oviro pri doseganju državnih razvojnih ciljev. Zaradi plačevanja visokih davkov nekateri svoje poslovanje selijo v davčne oaze, za katere veljajo ničelni ali minimalni davki. Poslovanje z davčnimi oazami samo po sebi ni nezakonito, se pa hitro zgodi, da pride do davčne utaje, ki velja za nezakonito ravnanje. Vzrok za takšno delovanje ni samo visoka davčna stopnja države, ampak tudi nizka davčna morala davkoplačevalcev. Pri izdelavi magistrskega dela sem uporabila metodi deskripcije in kompilacije. Glavni namen raziskovanja so davčne blagajne v Sloveniji, ki naj bi imele številne pozitivne učinke, predvsem v povečanju javnofinančnih prihodkov, preprečevanju davčnih utaj in zmanjšanju sive ekonomije. V magistrskem delu so predstavljeni razlogi za uvedbo sistema davčnih blagajn, ki ga je Slovenija po vzoru nekaterih drugih držav oblikovala in uvedla leta 2016. Davčne blagajne omogočajo učinkovitejši nadzor pri poslovanju z gotovino. Poleg zavezancev za davčno potrjevanje računov, ki so vključeni v sistem davčnih blagajn, imajo pomembno vlogo tudi kupci. Nujno potrebno je ozaveščanje vseh državljanov, da je plačevanje davkov pomembno. V raziskavi, ki sem jo opravila z metodo anketiranja, je ugotovljeno, da so kupci bolj pozorni na izdajanje računov in se strinjajo, da je izdajanje računov potrebno. Davčne blagajne posegajo le na področje registriranih dejavnosti. Ugotavljam, da so davčne blagajne omogočile višjo stopnjo nadzora nad poslovanjem zavezancev za davčno potrjevanje računov. Problema davčnih utaj, ki se pojavlja kot posledica neizdajanja računov, ne morejo rešiti.Tax evasion and cheating on taxes constitute a serious obstacle to the achievement of national development goals. As a result of paying high taxes, some of their business operations move to tax havens, which are subject to zero or minimum taxes. Business operation with tax havens as itself is not illegal, but it can quickly lead to tax evasion, which is known as illegal conduct. The reason for this behaviour is not only a high tax rate, but also low tax morality. In master thesis, I used the method of description and the method of compilation. The main purpose of the research are the fiscal cash registers in Slovenia, which is supposed to have a number of positive effects, especially in the increase in government revenue, the prevention of tax evasion and reducing the informal (grey) economy. Masters thesis includes the reasons for implementing new system of fiscal cash registers. This system Slovenia introduced in 2016, following the example of some other countries. Fiscal cash registers allow a more effective control of transaction involving cash. In addition to the taxpayers which are included in the system of fiscal cash registers, have an important role also customers. It is necessary to raise awareness of all citizens that paying taxes is important. In the survey, which I\u27ve done with a questionnaire survey I have found that customers are more attentive to the invoicing and agree that invoicing is necessary. Fiscal cash registers interfere only within the scope of the registered activities. I conclude that the ficsal cash registers enabled a higher degree of control over the operation of the taxpayer of invoicing. The problem of tax evasion which is occurring as a result of not invoicing, cannot be solve