Financial supervision in controlling grey economy to prevent tax evasion

Siva ekonomija ni samo ekonomski pojav, ampak tudi družbeni pojav, ki je del našega vsakdana. Zanjo ne obstaja samo ena opredelitev. Zaradi razsežnosti pojava jo avtorji opredeljujejo različno. Za seboj pušča tako negativne, kot tudi pozitivne posledice. Prevladujejo negativne posledice, zato si države prizadevajo za njeno omejevanje z različnimi aktivnostmi in ukrepi. Sive ekonomije ni možno popolnoma izkoreniniti, vendar jo lahko z različnimi aktivnostmi in ukrepi nadziramo in omejujemo. Prisotna je v vseh gospodarstvih sveta, vendar v različnem obsegu in moči. Pogostejša je v državah v razvoju z nižjo institucionalno zmogljivostjo kot v bolj razvitih državah. Čeprav je v vsaki državi prisotna v različnem obsegu, so vzroki za njen pojav podobni. Najpogostejši vzroki so visoke davčne obremenitve, birokracija, nezadovoljstvo in nezaupanje v državo, trg dela, korupcija ter storitve javnega sektorja. Na gospodarstvo vpliva kot vir ali zaviralec gospodarske rasti. Del sive ekonomije so tudi davčne utaje, katere imajo negativne posledice na socialni in gospodarski ravni. Pojavljajo se, ker imajo davkoplačevalci odpor do plačevanja davčnih obveznosti, saj jim predstavljajo dodatno finančno breme. Aktivnosti države bi morale biti v največji meri usmerjene v ozaveščanje in izobraževanje državljanov o pomembnosti plačevanja davčnih bremen, saj na krajši rok pridobimo, na daljši rok pa izgubljamo vsi državljani. Država mora nadomestiti davčni primanjkljaj z višanjem davčnih stopenj in omejevanjem izdatkov za javne dobrine.Grey economy is not only an economic phenomenon, but also a social phenomenon that is part of our daily lives. There is not only one definition. The dimensions of the phenomenon are defined differently by the authors. It leaves behind negative and positive consequences. Negative consequences prevail, which is why countries are striving to limit it by various activities and measures. Grey economy can not be completely eradicated, but it can be controlled and limited by various activities and measures. It is present in all economies of the world, but in varying scale and power. It is more common in developing countries with lower institucional capacity than in more developed countries. Although in each country it is present in varying scale, the causes of its occurrence are similar. The most common causes are high tax burden, bureaucracy, dissatisfaction and mistrust in the country, the labour market, corruption and public sector services. It affects the economy as a source or inhibitor of economy growth. Part of the grey economy are also tax evasions, which have negative consequences on the social and economic level. They occur because taxpayers have aversion to paying tax obligations, because they present them additional financial burden. The state\u27s activities should be largely aimed at raising awareness and educating citizens about the importance of paying tax burdens, because in the short term we obtain, but in the long term lose all citizens. The state must replace the tax deficit by raising tax rates and limiting expenditure on public goods