TAX COFFERS AS INSTRUMENT AGAINST TAX EVASION AND THE UNDERGROUND ECONOMY

Siva ekonomija in davčno utajevaje sta fenomena s katerima se srečujemo vsi, vsakodnevno, večina nezavedno, marsikdo pa tudi zavedno. Trenutne gospodarske razmere pa samo bolj jasno kažejo da njuno širjenje prestavlja državam zelo resen problem. V diplomskem seminarju na kratko predstavljamo davčno utajevanje in sivo ekonomijo, metode in vzroke za nastanek in načine odpravljanja in omejevanja. Posebno pozornost namenjamo davčnim blagajnam. Definiramo pojem blagajn, predstavljamo način uvajanja in predstavljamo zakonske smernice. Prav tako v diplomskem seminarju predstavljamo prakso davčnih blagajn v izbranih tujih državah, navajamo postopek uvajanja, težave, s katerimi so se srečali in rezultate uporabe. Zaključujemo z predstavitvijo davčnih blagajn iz vidika uporabnikov.Shadow economy and tax evasion are something with what we are all facing daily. Most of us unknowingly, but many are conscious about it. The current economic situation is just showing that expansion of it in many countries represents a severe problem. In graduate seminar we briefly outline tax evasion and black economy, methods and causes of it and known solutions for eliminating. Special attention is given to tax registers. We define the concept of tax registers and its legal guidelines. We are also presenting the use of tax registers in selected foreign countries and describing the process of introducing, problems they have encountered and results of use. The graduate seminar is concluded with the presentation of tax registers from the user’s perspectiv