Evasion of VAT in construction and hotels and restaurants

Siva ekonomija odnaša velik delež bruto domačega proizvoda. Država poskuša na različne načine omejiti vpliv sive ekonomije, čeprav je njena popolna zajezitev nemogoča. Siva ekonomija posameznikom omogoča povečanje finančnih prihodkov in s tem širjenje občutka povečanja blaginje, zato le-ti nimajo zavesti, da bi ravnali v skladu z zakonodajo in pravili. S sivo ekonomijo je tesno povezana davčna utaja, do katere prihaja predvsem zaradi visokih davčnih stopenj in nizke davčne morale. Diplomsko delo je sestavljeno iz petih poglavij. Predstavljene so najpogostejše metode utaj davkov v gradbeništvu in gostinstvu od leta 2008 naprej, projekti, ki so bili izvedeni, za lažje ugotavljanje dejanskega stanja in ukrepi državnih organov zoper predstavljene utaje. Za lažje razumevanje pa še davki in davčne utaje na splošno.The grey economy carries a large share of gross domestic product. Country is trying in various ways to limit the impact of the grey economy, although its complete suppression is impossible. The gray economy allows individuals to increase financial income and so spread the feeling of increasing prosperity, so they do not have the consciousness to act by the rules. The gray economy is closely linked to tax evasion, which occurs mainly due to the high tax rates and low tax morale. The task consists of five chapters. Presented are the most common methods of tax evasion in the construction and catering industry since 2008, projects carried out to facilitate assessment of the facts and actions of state authorities presented against evasion. For better understanding taxes and tax evasion in general