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Davčna morala postaja vse pomembnejša tematika današnjega družbenega sistema. Pomembna je predvsem z vidika države, saj je tudi od nje odvisno, koliko prihodkov bo imela država iz naslova pobranih davkov. Precejšen izziv predstavlja odkrivanje dejavnikov, ki vplivajo na davčno moralo, še posebej med podjetniki. Glavni namen magistrskega dela je na podlagi preteklih raziskav odkriti in oceniti dejavnike davčne morale pri podjetnikih v Sloveniji ter jo tudi izmeriti. V magistrskem delu sta bila uporabljena podroben pregled in analiza preteklih raziskav ter literature. Za obdelavo pridobljenih podatkov smo uporabili opisno statistiko, faktorsko analizo ter regresijsko analizo. Oblikovali smo merski instrument, s katerim smo odkrili statistično vplivne dejavnike ter izmerili davčno moralo. Pripravili smo priporočilo, ki bi lahko pripomoglo k zvišanju davčne morale. Glede na odziv odgovorov zaznavamo, da podjetniki niso zainteresirani za anketiranje tovrstne tematike. V raziskavi je bilo ugotovljeno, da je med slovenskimi podjetniki davčna morala zelo visoka, nanjo pa vplivajo trije dejavniki, obravnava davkoplačevalcev, upravičenost utajevanja ter priložnost utajevanja. Med najbolj vplivnimi je dejavnik upravičenost utajevanja. Raziskava za oblast podaja ugotovitve ter predloge, ki jih lahko oblast upošteva pri ustvarjanju ter izvajanju politike. Ob upoštevanju predlogov bo pripomogla k dvigu davčne morale. Na znanstvenem področju ponuja širok spekter zbrane literature na enem mestu. Podaja ugotovitve ter poudarja omejitve, ki se jim lahko v prihodnjem raziskovanju izognemo. Ponuja konkretno začetno točko za ponovno izvajanje raziskave, ki jo je možno dvigniti na višjo raven in jo mednarodno primerjati. Tax morale is becoming an increasingly important topic of today's social system, particularly from the point of view of the state. However, a considerable challenge is the identification of factors affecting tax morale, particularly among entrepreneurs. The main purpose of the master's thesis is to identify and assess the factors of tax morale among entrepreneurs in the Slovenia, as well as to measure the tax morale among entrepreneurs based on past research. The master's thesis used a detailed overview and analysis of past research and literature. Descriptive statistics, factor analysis and regression analysis were used for data processing. A measuring instrument was created to identify influential factors and measure tax morale. A recommendation has also been prepared, containing measures that could help to increase tax morale. Based on the responses, it seems that entrepreneurs are not interested in surveys on this topic. The survey found that tax morale is very high among Slovenian entrepreneurs. Only three factors were found to be influential, i.e. “treatment of taxpayers”, “justification of evasion” and “opportunity for evasion”, with “justification of evasion” being the most influential factor. The survey provides findings and suggestions that the authorities can take into account when creating and implementing the tax policy. By taking the proposals into account, it will help to raise the tax morale. For scientists, the survey offers a wide range of literature collected in one place. It also provides findings and highlights the limitations that can be avoided in future research. In doing so, it offers a concrete starting point for the re-implementation of the survey, which can be raised to a higher level and compared internationally.

Siva ekonomija, ki je predmet preučevanja tega diplomskega dela, je zelo obsežen, kompleksen, dinamičen in kompliciran pojav, ki zahteva veliko pozornosti. Prav zaradi njene kompliciranosti problem nastane že pri samem poimenovanju in definiciji. Nedvomno pa med sivo ekonomijo sodijo dejavnosti, katerih proizvodnja je nelegalna, saj ni prijavljena in ne izpolnjuje zakonsko določenih predpisov. Namen diplomskega dela je bolje spoznati pojem sive ekonomije. Predvsem me je zanimalo, kaj povzroča sivo ekonomijo oziroma zakaj se ljudje odločijo postati njeni akterji. Zanimalo me je, kakšen je njen obseg, kakšne so njene posledice in kako se država spopada z dotično problematiko. Prvi del diplomskega dela natančno definira pojem sive ekonomije, njene dejavnosti, obseg v svetu in v Sloveniji ter posledice in ukrepe zoper njo. Drugi del se navezuje na raziskavo vplivov sive ekonomije v Sloveniji in v svetu, kjer sem s pomočjo ankete analizirala trenutno situacijo. Ugotovila sem, da je obseg sive ekonomije v manj razvitih državah večji kot v bolj razvitih. Največ sive ekonomije je v nerazvitih predelih Afrike in južne Amerike, najmanj pa je je v Evropi, natančneje v Avstriji in Švici. Prav tako sem ugotovila, da na sivo ekonomijo vplivajo številni dejavniki, eden glavnih tako v Sloveniji in v svetu so nedvomno visoke obdavčitve, nizke plače, brezposelnost, preveliko birokratsko breme in veliko administrativnih ovir. Bistvo sive ekonomije je, da posamezni akter ne izpolnjuje svojih davčnih obveznosti do države in na ta način poveča svoj prihodek. Cilj diplomskega dela je torej analizirati dejavnike, ki vplivajo na sivo ekonomijo v Sloveniji in v svetu. Diplomsko delo daje podrobnejši pogled v sivo ekonomijo, pouči vas o njeni razširjenosti po svetu, o njenih vzrokih nastanka in prikaže, kakšne posledice povzroča državi in posledično nam državljanom. Shadow economy is the subject of my final thesis. It is a very extensive, complex, dynamic and complicated phenomenon, which requires a lot of attention. To begin with it is really difficult to define and name it. Among the shadow economy are undoubtedly activities, whose production is illegal, and not registered or approved by the law. Getting to know better the term shadow economy is the purpose of my thesis. I was specifically interested in what causes shadow economy and why people start to become involved in it. I was also interested in its spreading, consequences and how is the government dealing with it. The first part of my thesis specifically defines the term shadow economy, its activities, spreading in Slovenia, and what are the consequences and measures taken against it. The second part of it is the research on the effects of shadow economy in Slovenia and the rest of the world. For this research I helped myself with a quick survey, which helped me analyze current situation. I came to a conclusion that shadow economy spreads more in less developed countries. It is very widespread in rural parts of Africa and South America. On the other hand Europe, especially Austria and Switzerland, are parts of the world with the least shadow economy. There are also a lot of factors that impacts shadow economy. The main ones in Slovenia and globally are high taxes, lower incomes, unemployment, bureaucratic burden, and a lot of administrative obstacles. Main point of shadow economy is increase in income by tax incompliance. The goal of my thesis is to analyze what impacts shadow economy in Slovenia and around the globe. It gives a closer look into shadow economy and educate us about its global spread, cause, and shows us what kind of consequences can leave behind. Consequences that can hurt the country and its citizens.

Okusna kepica sladoleda brez računa ali samo prijateljska pomoč pri gradnji hiše, na prvi pogled tako nedolžni dejanji. Ni nam veliko mar, da je sladoledar sladoled prodal brez računa, vendar takšnega dejanja ne bi smeli dopustiti. Plačevanje davkov predstavlja državne prihodke, ki zagotavljajo javne storitve, kot so denimo šolanje naših otrok, zdravstvo in varnost. Dopuščanje storitev brez računa izkazuje našo davčno etiko. Sprašujemo se ali lahko z izobrazbo vplivamo na naše etično ravnanje pri izpolnjevanju davčnih obveznosti? Namen je bil pripraviti analizo, ki bi prispevala k razumevanju dejavnikov davčne etike in pripraviti fundamentalno podlago za boljšo ozaveščenost in davčno etiko državljanov. Različne študije so oblikovale veliko mnenj v odnosu izobrazbe do davčne etike državljanov. Raziskave, ki bi vključevala samo aspekt izobrazbe v Sloveniji pa žal ni bilo mogoče najti. S tem namenom je bila izvedena analiza s pomočjo anketnega vprašalnika, s katerim smo ugotavljali povezavo med izobrazbo in davčno etiko. Ugotovitve so pokazale, da je samo v enem izmed petih anketnih vprašanj v sklopu preverjanja davčne etike moč najti povezanost med davčno etiko, izobrazbo in smerjo le te. Hipoteze smo tako delno ovrgli. K potrditvi smo stremeli s tretjo hipotezo, kjer je bilo ugotovljeno, da se anketiranci, kljub mnenju, da bi se v določenih situacijah tudi sami izognili davkom, popolnoma zavedajo posledic tega dejanja, kar smatramo kot zanimivo dejstvo. V slovenskem učnem sistemu tako ni primernega ozaveščanja ali osnovnega izobraževanja državljanov o pomembnosti in namenu davkov, kar bi v prihodnje lahko uporabno implementirali. A tasty scoop of ice-cream without a receipt or just helping your friend building a house are at first sight innocent acts. We do not care much if the ice-cream seller sold us the icecream without the receipt, but we shouldn’t let that happen. Paying taxes represents an income to the country that provides public services: education of our children, healthcare, and safety. Allowing services without demanding a receipt shows our tax ethic. We are asking ourselves if education can affect our behaviour by fulfilling our tax obligations? The goal was to prepare an analysis that would contribute to understanding of the tax ethic factors, and to prepare a fundamental basis for better awareness of general tax ethics of the citizens. Different studies have helped shape many opinions on education affecting the tax ethic of citizens. A study, which would just include the aspect of education could not be found. The analysis was performed with the help of a survey that showed the connection between education and tax ethic. The results have shown that just one in five surveys indicates a correlation between tax ethic and education. The hypotheses were partially refuted. The results support the third hypothesis. It indicates that in certain situations the respondents evade taxes, fully aware of the circumstances. We consider it as an interesting fact. Therefore, there is no proper awareness in the Slovene educational system or basic education of citizens about the importance and purpose of taxes. In the future these findings could be usefully implemented.

Besedo davek dandanes slišimo na vsakem koraku. Z davki se srečujemo vsakodnevno, saj je to ena izmed dolžnosti, ki jo opravlja vsak izmed nas. Tudi zato so davki še toliko pomembnejši v poslovnem svetu, za katerega menimo, da če ni poštenosti in zaupanja, se poslovni odnosi zelo težko (učinkovito) odvijajo, zato se morajo tako pravne kot tudi fizične osebe zavedati, kaj je prav in kaj narobe. Na davčno moralo vplivajo različni dejavniki, kot so spol, starost, dohodek, zakonski stan, izobrazba, religioznost, socialne norme, različni družbenoekonomski in makroekonomski dejavniki ter vrednote. Vendar se pri vsem tem moramo vprašati, kako to, da so davčni zavezanci voljni sprejeti davčno politiko, zakaj se nekateri izogibajo plačevanja davkov ter zakaj drugi, čeprav je tveganje razkritja nizko, kljub vsemu davčno obveznost izpolnujejo. Finančna in gospodarska kriza je tako pri nas kot v številnih drugih državah povzročila tako imenovani proračunski primanjkljaj. Hkrati pa je to glavni vir, ki privablja oblast ter raziskovalce k raziskovanju. Med pisanjem diplomskega projekta smo se predvsem osredotočili na osnovne pojme, ki so povezani z davčno problematiko, prav tako smo se dotaknili Adlerjeve teorije družbenega interesa in s pomočjo anketnega vprašalnika naredili raziskavo, v kateri smo skušali raziskati vrednote in moralno razmišljanje Slovencev. Pod drobnogled smo vzeli njihove vrednote – katere se jim zdijo najpomembnejše in v kolikšni meri. Taxes are something we hear about at every step. We encounter taxes in our everyday lives, since this is one of the duties each of us has to carry out. This is also one of the reasons why taxes are so important in the business world, because we believe that without honesty and trust business relations are very poor and inefficient. Therefore, both legal and natural persons should be aware of what is right and what is wrong. Different factors such as gender, age, income, marital status, education, religion and personal values, as well as social norms, different socioeconomic and macroeconomic factors influence someone’s tax morale. However, the question that arises is why taxpayers are willing to accept the taxation policy, why do some avoid paying taxes and why do others fulfil their tax obligation, although the risk of disclosure is low. The financial and economic crisis has, in our country and in many other countries, caused so-called budget deficit. At the same time, this is the main source that attracts power and researchers to deal with it. In the thesis, we focused primarily on the basic concepts related to tax issues. Further on, we touched upon Adler's theory of social interest and continued with a survey in which we tried to explore the values and moral thinking of Slovenes. We have scrutinized their values in terms of which values they consider to be the most important and to what extent.

Davki predstavljajo glavni proračunski prihodek, s katerim država financira svoje delovanje. Poznamo več različnih vrst davkov in eden izmed njih je tudi davek od dohodka iz oddajanja premoženja v najem. Sem spadajo premičnine in nepremičnine, katerim smo se mi posvetili. Ker pa posamezniki niso najbolj naklonjeni plačevanju davkov, se pojavljajo davčne utaje, ki so predmet obravnave našega diplomskega projekta. Področje nepremičnin je po našem mnenju pomembno gospodarsko področje, ki veliko prinese v državni proračun. Odločili smo se, da ravno zato v diplomskem projektu predstavimo nepravilnosti, ki se dogajajo na tem področju v zvezi s plačevanjem davčnih obveznosti. V diplomskem projektu smo opredelili in na kratko predstavili sistem obdavčitve pri oddajanju nepremičnin, postopek, kako pridemo do davčne osnove, in davčne obveznosti. Zaradi primerjave smo enako naredili za Hrvaško. Predstavili smo sodobne poti oddajanja nepremičnin po spletu, kakšna je obdavčitev in načine davčne optimizacije na tem področju. Potem smo podrobneje predstavili davčne utaje pri oddaji nepremičnin, najprej z definicijo, kaj je davčna utaja, nato pa s primeri, ki se dogajajo v praksi. Na koncu smo predstavili še podatke o višini pobranih davkov ter številu davčnih nepravilnosti na navedenem področju. Taxes are the main income of the country with which it finances its operations. We know several different types of taxes and one of them is also this which is paying from the income of renting the property. By property, we mean movable property and real estate, and we will devote ourselves to it. But because some individuals are not inclined to the fact to pay the taxes, tax evasion are appearing and they are the subject of our diploma project. Real estate area is in our opinion important economic sector, which brings a lot of money in the State budget. That is why we decided to introduce in our diploma project irregularities, which are happening in this area, and are concerning the payment of taxes. In the diploma project, we have identified and briefly introduced the system of taxation in renting real estate, how we get to the tax base and later to the tax liability. We have made the same for Croatia for comparison. We introduced a modern way of renting real estate online, and the ways of tax optimization in this area. Then we have more detail introduced tax evasion in renting real estate, first with the definition of what is tax evasion, and then with the examples which are happening in practice. At the end, we presented the data about the amount of collected taxes and tax irregularities.

Davčne utaje so problem, s katerim se srečujejo prav vse države. Posledica takšnih dejanj je manjši priliv v proračun in posledično manj sredstev države za investicije in tudi storitve, ki smo jih deležni vsi državljani. Davčnih utaj ni mogoče odpraviti, lahko pa se jih z različnimi ukrepi omejuje in odkriva. K zmanjševanju davčnih utaj lahko najbolj pripomore jasna in nedvoumna zakonodaja. Ne samo zakonodaja v okviru posamezne države, ampak tudi zakonodaja, ki ureja določena področja poslovanja na mednarodnem nivoju. Zato želimo predstaviti nekatere ukrepe, ki so pripomogli k zmanjševanju davčnih utaj v Sloveniji in EU. Za primerjavo bomo povzeti podatke, ki prikažejo finančne učinke teh ukrepov v Sloveniji in širše. V Sloveniji opravlja dejavnost pobiranja davkov FURS, ki s svojimi nadzornimi aktivnostmi, katere se začnejo s kontrolo prejetega davčnega obračuna, s vsebinsko kontrolo prejetih dokumentov, inšpekcijskimi nadzori, finančnimi preiskavami in aktivnostmi mobilnih oddelkov, skrbi za učinkovito pobiranje davkov in odkrivanje davčnih utaj. Z zbranimi podatki želimo predstaviti obseg nadzornih aktivnosti FURS-a in finančne učinke le-teh. Tax evasions are a problem faced by all countries. The consequence of such actions is lower budget inflow and consequently less government funds for investments and services for all citizens. Tax evasions cannot be eliminated but limited and exposed by taking various measures. Clear and transparent legislation can contribute to the reduction of tax evasions the most. Not only the regulation within individual country but also the regulation that governs various segments on international level. That is why we want to present certain measures, that contributed to the reduction of tax evasions in Slovenia and in the EU. For the purpose of comparison, we will summarize the data on financial effects of these measures in Slovenia and broader. In Slovenia, tax collection is performed by the Financial Administration of the Republic of Slovenia. With its control activities, starting with control of the received tax return, control of content of the received documents, inspections, financial investigations, and activities of mobile departments it ensures the effective tax collection and detection of tax evasions. With the collected data, we wish to present the scope of control activities of the Financial Administration of the Republic of Slovenia and their financial effects.

V diplomskem projektu smo opredelili pojme, kot so davčna morala, davčna etika, davčna utaja, davčna disciplina, davčna mentaliteta, ter dejavnike, ki oblikujejo davčno moralo. Davčno moralo lahko opišemo kot odnos davčnih zavezancev do plačevanja davkov. Vsaki državi je v interesu, da je davčna morala njenih davčnih zavezancev visoka, saj se državni proračuni financirajo iz davkov. Mnogi ljudje verjetno pridejo v skušnjavo, da bi utajevali davek, ampak pri tem bi morali že v oz. pred samim začetkom utajevanja vedeti, katere so koristi in posledice utajevanja davkov. Na davčno moralo vplivajo različni dejavniki, kot so spol, izobrazba, religija, zakonski stan, socialne norme, dohodek, zaupanje v pravni sistem ter različni makroekonomski dejavniki. V našem primeru nas je zanimalo, kako vrednote posameznikov vplivajo na davčno moralo. Prišli smo do sklepa, da imajo vrednote velik vpliv na davčno moralo. Posamezniki, ki imajo v ospredju prosocialne vrednote, so bolj davčno moralni, medtem ko imajo posamezniki, pri katerih so v ospredju proosebne vrednote, nižjo davčno moralo. In the diploma project, we described facts such as tax morale, tax ethics, tax evasion, tax discipline, tax mentality and factors that form tax morale. Tax morale can be described as an attitude of taxpayers towards paying taxes. Every state has an interest her taxpayer's morale is high, because state budget is financed from taxes. Probably many are tempted to evade taxes, but they should be aware of the benefits and the consequences of tax evasion before they even start to evade the payment. There are other factors that influence on tax morale, such as gender, education, religion, marital status, social norms, income, trust in the legal system and other macroeconomic factors. In our case, we were interested how personal values affect tax morale. We came to the conclusion, that values have big influence on our tax morale. Individuals, who put their prosocial values first, have better tax morale than individuals, who put themselves first and that is why their tax morale is lower.

Država z davčnimi utajami vsakoletno izgubi velik del denarja, ki naj bi bil posredno namenjen državljanom. Država z davkoplačevalskim denarjem skrbi za institucije, ki jih ljudje nujno potrebujemo za kakovostno življenje v skupnosti. Nekatere izmed teh institucij so šolstvo, zdravstvo, in še bi lahko naštevali. Če se davkoplačevalski denar posameznih bogatašev, politikov, trgovcev z mamili, medijskih osebnosti ter športnikov utaji, namesto da bi doprinesel k izboljšanju kakovosti bivanja vseh ljudi, nastane problem. Problem, s katerim se vedno pobližje srečuje svet. Kljub vedno večjim naporom za kakovosten in učinkovit boj proti davčnim utajam, na dan vedno znova prihajajo davčne afere, ki pretresajo javnost. Afere velikih razsežnosti, ki nam vedno znova dajo misliti o ljudeh, njihovi etiki, kulturi in miselnosti, ter o njihovih normah in vrednotah. Medsebojna pomoč držav in sledenje finančnim interesom bi naj doprineslo k zmanjševanju davčnih utaj. A vendar ni vse tako črno belo, saj nemalokrat naletimo na težave pri neskladjih davčnih politik ali pa pri nesodelovanju držav. V magistrskem delu smo pod drobnogled vzeli zanimivo tematiko mednarodne izmenjave informacij v davčnih zadevah. Najprej smo pregledali pravne podlage mednarodne izmenjave, opredelili povod za nastanek ter začetke izmenjave. Predstavili smo učinke mednarodne izmenjave, tako pozitivne kot negativne. Natančneje smo opisali proces izmenjave podatkov Finančne uprave Republike Slovenije, in strnili trende, ki se obetajo na Slovenskem in Evropskem področju. Kriza - tako gospodarska kot finančna, je s povečanjem proračunskega primanjkljaja vzbudila zanimanje držav, da začnejo iskati vpliv na davke. Vpliv na davčne goljufije ima globalizacija z vsemi pripadajočimi procesi. Zato je pomembno, da države odpravijo davčna neskladja in začnejo tesno sodelovati. Le tako bodo lahko premagale davčne utaje. Zastavljeno trditev, da vseh davčnih goljufij ni moč preprečiti s samodejno izmenjavo informacij v davčnih zadevah, smo potrdili, saj bodo utajevalci vedno našli nove poti in načine utajevanja davka, prav tako pa vse države nočejo sodelovati v tem procesu. V drugem delu naloge smo s pomočjo anketnega vprašalnika raziskovali kako na izpolnjevanje davčnih obveznosti vplivajo družbene norme, ali obstajajo statistično pomembne razlike med spoloma v povprečni vrednosti stopnje strinjanja glede namenov izpolnjevanja davčnih obveznosti in zaupanja v davčni sistem, ter ali Slovenci zaupajo v davčni sistem Republike Slovenije. Raziskovali smo tudi, ali bi davčni upravi prijavili gotovinske dohodke. Ugotovili smo, da na namen izpolnjevanje davčnih obveznosti vplivajo osebne, subjektivne ter deskriptivne norme. Kar z drugimi besedami pomeni, da na posameznikov namen izpolnjevanja davčnih obveznosti vplivajo lastni standardi oziroma lastna pričakovanja obnašanja oziroma pravilnega ravnanja v določeni situaciji, ki izhajajo iz ponotranjenih injunktivnih, subjektivnih in deskriptivnih norm. Vplivajo tudi pričakovanja naših najbližjih, ter standardi, ki se razvijejo iz opazovanja dejanskega obnašanje ostalih ljudi v določeni situaciji davčnega ravnanja. Z analiziranjem podatkov smo prišli do spoznanja, da med spoloma ne obstajajo statistično pomembne razlike glede namenov izpolnjevanja davčnih obveznosti in zaupanja v davčni sistem. Raziskali smo tudi, da Slovenci zaupajo v davčni sistem Republike Slovenije, saj menijo, da je pregleden in pravičen, manj pa se strinjajo s trditvijo da je naravnan tako, da ga razume tudi nestrokovna javnost. Ugotovili smo tudi, da več kot polovica anketiranih davčni upravi ne bi prijavila gotovinskega dohodka, sicer obdavčljivega. Our country is annualy losing a large part of money that is indirectly intended for citizens. With taxpayers' money country takes care of instituions, that people desperately need for qualityt of life in the community. Some of this institutions are for education, health care and much more. If taxpayers' money, especially from rich people, politicians, drug frafficers, media personalities and athletes, is rather evaded than contribute to improving quality of life for community, we have a problem. A problem which is closely facing the world. Despite increasing efforts to high-quality and effective fight against tax evasion we are facing with scandals repeatedly. Affairs always give us a reason to think about people's ethics, culture, mentality of their norms and values. Mutual assistance between countries and tracking the financial interests should contribute to the reduction of tax evasion. Yet not everything is as black and white, because we often encounter difficulties in mismatched tax politics or ongoing failure to cooperate. In our dissertation we took a closer look in international exchange of information in tax matters. First, we examined the legal babsis of international exchange, identify the reason for the formation and the origins of the exchange. We presented the effects of international exchanges, both positive and negative. More specifically, we describe the process of exchange of information of the Financial Administration of Slovenija, and summarized the trends that are expected to Slovenian and European area. The crisis – both economic and financial, by increasing the budget deficit aroused the interest of countries to start looking at the impact of taxes. Impact on tax fraud has globalization with all the associated processes. It is therefore important that countries eliminate tax discrepancies and begin to work closely together. This is the only way they will be able to cope with tax evasion. In this work we determined what is the main reason for lack of cooperation in automatic exchange of information and found that tre reason in illegal business and tax evasion. For question whether fraud really cannot be avoided by the automatic exchange of information in tax matters, our answer is that tax evaders will always find new ways and methods to evade taxes. In second part of our dissertation we used a questionnaire to explore further how social norms effect's on tax liabilities, whether there are statistically significant differences between sexes in the average value of degree of agreement as to the purposes of tax compliance, and confidence and trust of taxpayers in Slovenian tax system. We investigated also whether the corespondents would report cash income to tax administration. We found out, that personal, subjective and descriptive norms effect tax compliance. With other words, people's own standards and expectations of behavior and proper conduct in a particular situation resulting from internalized injunctive, subjective and descriptive norms effect their tax compliance. We also found out that more than half of the respondents would not report cash income, otherwise taxable. With our analysis we found out, that between gender there are no statistically significant differences as to the purposes of tax compliance and confidence and trust in the tax system. We realize, that Slovenian citizens trust in the tax system of Slovenia, as they believe that it is transparent and fair, but less agree with the statement that is oriented in such way that public understands it.

V diplomski nalogi bom predstavil povezavo med davki, davčno utajo in davčnim optimiranjem? Izogibanje (izmikanje) plačilu davka oz. zakonita davčna evazija je izraz, s katerim se označujejo dopustna ravnanja davčnih zavezancev, namenjena zmanjševanju njihove davčne obveznosti, s katerimi se dejansko ne kršijo zakonske določbe, so pa ta dejanja po svoji naravi v nasprotju z duhom ali namenom zakona in zato nesprejemljiva in vedno tudi nelegitimna. Nezakonita davčna evazija pomeni namerno, nedopustno in nezakonito davčno utajo, kjer davčna obveznost ni plačana oziroma sploh ni ugotovljena, zato ker davčni zavezanec ni upošteval in spoštoval določbe davčnega prava. I will introduce connection between taxes, tax evasion and tax optimisation? Avoidance to payment of tax or legitimate tax evasion is expression, that admissible treatments of taxpayers, these actions are intended for reducing of their tax obligation and they do not break the law, but these are intentions out of its nature always also illegal. Illegal tax evasion means intentional, intolerable and illegal tax evasion, where tax obligation isn't paid off and/or it at all isn't found out, therefore because a taxpayer didn't consider and respected provisions of tax law.

Davčna utaja predstavlja globalen problem, ki obstaja, odkar obstaja davek. Organi posamezne države, želijo na različne načine omejiti negativen odnos, do plačevanja obveznosti in skušajo uveljaviti ukrepe, ki bi pripomogli k pozitivnemu odnosu pri plačevanju davčnih obveznosti. Z letošnjo pridobitvijo ukrepa davčnih blagajn, se situacija pri gotovinskem plačilu izboljšuje. K temu še pripomore konstanten nadzor sistema in nadzor organov na terenu. Tax evasion represents global problem, that exists since tax. Authorities of each Member, seeking different ways to restrict negative attitude, for paying commitments and want to establish measures, which would help to build positive attitude for paying tax commitments. With this year acquisition tax coffers is situation with cash payments improving. Constant system monitoring and national supervisory authority on the ground are helping even more.

Davkoplačevalci so vedno mnenja da so davki previsoki in zato iščejo razne načine da bi se jim izognili oziroma da bi zmanjšali davčno obveznost. Država pobira različne davke ampak najbolj priljubljen za utajo je davek na dodano vrednost. Izpolnjevanje davčnih obveznosti je odvisno od davčne morale. Davčna morala je opredeljena kot notranja pripravljenost davčnih zavezancev, da svoje davčne obveznosti izpolnijo v skladu s predpisi. Ali jih dejansko izpolnjujejo v skladu s predpisi ali ne je odvisno od veliko različnih dejavnikov. Poleg tega, dejavniki vplivajo na vsakega posameznika različno. V naši diplomski nalogi smo izmerili davčno moralo davčnim zavezancem in oceno primerjali z oceno njihovih računovodij. Ker je plačevanje davkov delikatna tema o kateri zavezanci ne govorijo radi in ker smo želeli čim bolj resnične podatke smo se merjenja lotili iz različnih vidikov. Podatke ki smo jih dobili s pomočjo anket smo primerjali z zbranimi finančnimi podatki in ugotovili razlike v oceni. Taxpayers have always an opinion that taxes are too high and therefore they are looking for different ways to avoid them or to reduce tax liability. The state collects various taxes, but the most popular among them for evasion is of value added tax. Compliance with tax obligations depends on the tax morale. Tax morale is defined as the inner willingness of taxpayers to meet their tax obligations in accordance with the regulations. Do they actually meet in accordance with this rules or not, depends on many different factors. In addition, these factors are affecting each individual differently. In our thesis we have measured taxpayers moral and compared an assessment with an estimate of their accountants. Because the payment of taxes is a delicate topic, taxpayers do not speak openly about it and because we wanted the most accurate information from taxpayers, the measurements are addressed from different perspectives. The data were obtained using the questionnaires and were compared with the collected financial data to find the differences in the assessment.

V magistrskem delu je obravnavana problematika odkrivanja in preprečevanja nezakonite uporabe virtualne denarne valute bitcoin. Bitcoin je prva decentralizirana virtualna valuta, ki je postala v svojem sedemletnem obstoju svetovno znana in razširjena. Sistem bitcoina, ki temelji na matematičnih algoritmih, se razlikuje od drugih denarnih valut predvsem po decentraliziranosti in anonimnosti. Ti dve lastnosti prinašata valuti nekaj prednosti, pa tudi slabosti. Kljub temu, da bitcoin izvaja funkcije plačilnega sredstva in plačilnega sistema, ni pravno definiran in ni reguliran s strani pristojnih institucij v deželah po svetu. Bitcoin spremlja specifična kriminaliteta v obliki kraje bitcoinov od pravnih ali fizičnih subjektov in kraje bitcoinov iz avtomatov. Kriminalci največ izrabljajo bitcoinov sistem zaradi njegove anonimnosti pri poslovanju za pranje denarja in davčne utaje. Poudarek dela je na opredelitvi orodij za odkrivanje in preprečevanje pranja denarja, ki jih je mogoče aplicirali tudi na odkrivanje drugih vrst nezakonite uporabe bitcoina, predvsem davčnimi utajami. Države po svetu se vedno bolj zavedajo problematike utaje davkov in pranja denarja. V ta namen skušajo s spremembami svojih zakonodaj, ustanavljanjem specializiranih skupin in mednarodnim sodelovanjem obseg kriminalitete zmanjšati. Težave pri tem jim povzročajo vedno novi načini, s katerimi kriminalci brišejo sledi za sabo. Banke se bitcoina izogibajo, ker je poslovanje z njim preveč negotovo. Anonimnost pri poslovanju in decentraliziranost sistema pa to kriptovaluto držita pri življenju. This master's work outlines the issue of detection and prevention of unlawful use of virtual currency bitcoin. Bitcoin is the first decentralized virtual currency, which became well known and expanded worldwide in its seven years' existence. It bases on mathematical algorithms, and distinguishes from other currencies for its decentralized system and anonymity. These two characteristics bring some advantages and also disadvantages to the currency. Despite the fact that it performs the functions of a means of payment service it is has various or no definitions in jurisdictions of the countries in the world. The currency is accompanied by specific criminality in the form of thefts of bitcoins from private owners and companies, and thefts from bitcoin “cash machines”. Bitcoin system is for its anonymity at money transfers mostly abused with money laundering and tax evasion. The focus of the work is on determining detection and prevention tools of money laundering that can be also used for detection of other types of illegal use of bitcoin, especially tax evasion. Countries worldwide are more and more aware of money laundering and tax evasion issue. They are trying to decrease the level of these criminal activities by changing their legislations, founding specialized teams and international cooperation. In their efforts they face with innovations by which criminals remove trails behind their deeds. Banks avoid bitcoin, because it is too unsecure for them. On the other hand, anonymity at working with bitcoin, and decentralized bitcoin system keep this cryptocurrency alive.

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.

Namen magistrske naloge je bil proučiti medsebojno odvisnost davčne kulture in davčne utaje v izbranih državah. Da bi dosegli zastavljen namen magistrske naloge, smo si zastavili različne cilje. Le-te smo razporedili v dve skupini, in sicer na teoretične in empirične cilje. Naša naloga je bila najprej proučiti in predstaviti pojem davčne kulture, izpostaviti nekaj izbranih definicij ter predstaviti oblikovanje davčne kulture. V nadaljevanju smo nato proučili in predstavili pojem davčne utaje, najpogostejše motive davčnih utaj, kategorizirali davčne utaje v različne vrste po določenih kriterijih in se dotaknili še zakonodaje, ki ureja kaznovanje davčnih utaj v Sloveniji. Proučili in predstavili smo nekaj izbranih študij iz obravnavanega področja in na ta način zbrali vplivne dejavnike, ki smo jih po posameznih študijah povzeli v tabeli. Nato smo izvedli lastno raziskavo, v katero smo zajeli 47 naključno izbranih držav. Opredelili smo odvisno spremenljivko, ki jo predstavljajo davčne utaje in neodvisne spremenljivke: zaupanje v vlado, religija, učinkovitost vlade, vplivnost, individualizem, patriarhizem, izogibanje negotovosti ter BDP na prebivalca. Raziskavo smo izvedli s pomočjo regresijske analize ob uporabi metode najmanjših kvadratov. Prva ugotovitev magistrskega dela je, da višja kot je stopnja individualizma, manjša je stopnja davčnih utaj, torej, če se poveča stopnja individualizma, se zmanjša stopnja davčnih utaj. Naslednja ugotovitev je, da med spremenljivko patriarhizem in davčnimi utajami obstaja pomembna povezava. Višja kot je stopnja izogibanja negotovosti, manjša je stopnja davčnih utaj. Zadnja ugotovitev magistrskega dela je, da višja kot je stopnja vplivnosti posameznika, višja je stopnja davčnih utaj v državi. To pomeni, da predstavlja višja stopnja vplivnosti posameznika, višjo stopnjo davčnih utaj v državi. My master's thesis is aimed at researching the interdependence between tax culture and tax evasion in some selected countries. To achieve the aim of our thesis we set two types of goals – the theoretical and empirical goals. Firstly, the term of tax culture was studied and presented moreover, some definitions and the formation of tax culture were presented. In addition, the term of tax evasion was studied and presented, followed by the most frequent tax evasion motives. Furthermore, tax evasion was categorised into different types according to specific criteria and the legislation regulating the tax evasion punishment in Slovenia was presented. Some selected studies regarding the topic were presented and studied to select the influencing factors which are summed up in tables according to individual study. After that we carried out our own research including 47 coincidentally chosen countries. We defined the dependent variable – the tax evasion and the following independent variables: trust in government, religion, government effectiveness, power distance, individualism, masculinity, uncertainty avoidance and GDP per capita. The research was carried out with the help of a regression analysis by using the least squares method. The first finding of our master’s thesis was the following: the higher is the individualism level the lower is the tax evasion level, i.e. when the individualism level is increasing, the tax evasion level is decreasing. This is the following finding: there is an important linking between the masculinity variable and the tax evasion variable and the higher is the uncertainty avoidance level, the lower is the tax evasion level. The last finding is the following: the higher is the level of power distance of an individual, the higher is tax evasion level in the country, which means that a higher level of power distance of an individual is increasing the tax evasion level in the country.

Glavni ekonomski in politični cilj vsake države je gospodarska rast in razvoj, ki ga ta lahko doseže na podlagi ustrezne višine pobranih javnofinančnih prihodkov za proračun države, kar pa je v veliki meri odvisno tudi od davčnega sodelovanja njenih državljanov. Pri davčnem sodelovanju proučujemo raven do katere davčni zavezanec deluje v skladu z davčnimi predpisi, pri tem pa ugotavljamo, katera so tista sporna področja, zaradi katerih državljani morda ne izpolnjujejo svojih davčni obveznosti v polni meri. V sklopu raziskave področja davčnega sodelovanja smo v samem začetku preučili v kolikšni meri je omenjeno področje raziskano v tuji literaturi. Tako smo v uvodnih poglavjih napravili pregled študij in raziskav po posameznih obdobjih, kar nam je omogočilo vpogled v razvoj davčnega sodelovanja. Prav tako smo napravili pregled modelov, ki predstavljajo nadgradnjo davčnega sodelovanja. Davčno sodelovanje je prav tako odsev številnih dejavnikov, ki se med seboj prepletajo in kot končni produkt prikazujejo realno sliko sodelovanja davkoplačevalcev z davčnim organom. Dobro analitično poznavanje posameznega dejavnika nam omogoča njegovo podrobno segmentacijo, saj lahko ugotovimo, kaj je za davčne zavezance najbolj moteče, kar nam zakonodajno omogoča, da sprejmemo ukrepe, ki krepijo prostovoljno davčno sodelovanje. V magistrski nalogi smo dejavnike kategorizirali v ekonomske, psihološke in demografske ter pod vsako kategorijo predstavili vse tiste dejavnike, ki imajo pomembno vlogo pri proučevanju davčnega sodelovanja. Pomemben del naloge predstavlja empirična raziskava v sklopu katere smo analizirali dejavnike verjetnost inšpekcijskega nadzora, osebne, družbene ter nacionalne norme in pravičnost postopkov. V omenjenem delu smo prav tako preverili hipoteze in primerjali pridobljene podatke lastne raziskave s podatki drugih raziskav. The main economic and political objective of each country is the economic growth and development that a country can achieve on the basis of an appropriate level of general government revenue collected for the state budget, which to a large extent also depends on tax cooperation of its citizens. With tax compliance we examined the level to which taxpayers acts in accordance with tax regulations. We wanted to find out which are the problem areas, due to which the citizens may fail to meet their tax obligations in full. Within the research of tax compliance field, we initially examined to what extent the above mentioned field has been researched in the foreign literature. Therefore, in the introductory chapters, we reviewed the studies and research through individual periods, which gave us the opportunity for an insight into the development of tax compliance. We also reviewed the models which represent an upgrade of tax compliance. Tax compliance is also a reflection of the many factors that are intertwined and as a final product show the real picture of compliance of taxpayers with tax authorities. Good analytical understanding of an individual factor enables its detailed segmentation which reveals what is for taxpayers most disturbing. This gives us legislative power to take the measures that enhance voluntary tax compliance. In the present thesis we categorized the factors as economic, psychological and demographic factors and under each category we presented all those factors that are important when considering tax compliance. An important part of the thesis presents empirical research in the context of which we analyzed the probability factors of inspection, personal, social and national norms as well as procedural fairness. In this part of the thesis, we also verified the hypotheses and compared the data obtained from our own survey with data from other research.

Država za svoje delovanje potrebuje finančna sredstva. Zato si vsaka država želi vzpostaviti učinkovit davčni sistem, torej logično zaokrožen sistem veljavnih davkov, ki bi ji zagotavljal zanesljiv in stalen vir finančnih sredstev. Obenem so seveda davki prisilna dajatev, zato pri ljudeh že od nekdaj vzbujajo odpor, še posebej v državah z nizko stopnjo davčne morale in etike. Prav zaradi tega nesoglasja med državo in davkoplačevalci prihaja do izogibanj plačila davkov, ki so lahko zakonita ali nezakonita. Davčna utaja, kot način nezakonitega izogibanja plačila davka, je problem večine držav EU, med drugim tudi Republike Slovenije (v nadaljevanju: RS). Sistem davka na dodano vrednost je sistem, ki je zelo ranljiv in primeren za raznovrstne oblike utajevanja davka, predvsem sistemske, organizirane utaje, torej utaje, kjer se izkorišča sam sistem obdavčitve z DDV. V okviru obstoječih finančnih sistemov članic EU se gibljejo ogromne vsote denarja, ki izvirajo prav iz naslova ustvarjenih dobičkov iz davčnih goljufij. Med njimi imajo utaje davka na dodano vrednost posebno mesto, saj omogočajo ne samo neplačevanje zakonsko določenega davka, ampak celo pridobivanje nezakonitih sredstev neposredno od države. Vse transakcije v verigi tovrstnih goljufij se izvršujejo v okviru obstoječih finančnih sistemov. Za delovanje sistemskih utaj DDV je torej potrebno zlorabiti finančni sistem, največkrat banke, kajti vpletene družbe in z njimi povezane fizične osebe potrebujejo finančni sistem za dva poglavitna namena prvič za dvige nezakonito pridobljenih dobičkov in drugič za pranje ustvarjenih dobičkov iz naslova davčnih goljufij. V boju proti davčnim utajam se države trudijo uvesti raznovrstne ukrepe in strategije, s čimer bi vzpostavile čim učinkovitejši sistem za hitro in učinkovito odkrivanje davčnih utaj. V okviru magistrske naloge bo predstavljeno odkrivanje davčnih utaj preko sistema za odkrivanje in preprečevanje pranja denarja in financiranja terorizma. V zvezi s tem je v nalogi predstavljeno, kako deluje takšen sistem v RS in katere so prednosti delovanja takšnega sistema, obenem bodo predstavljeni glavni dejavniki za delovanje učinkovitega sistema odkrivanja davčnih utaj preko tovrstnih sistemov. Kot eden od pomembnih elementov v celotnem sistemu odkrivanja in preprečevanja pranja denarja in z njim povezanimi kaznivimi dejanji pa bo v nalogi prikazana tudi vloga Urada RS za preprečevanje pranja denarja (v nadaljevanju: Urad), ki deluje kot posrednik med finančnim sistemom in pristojnimi organi odkrivanja in pregona kaznivih dejanj. Pri tem bo v nalogi poudarek na prikazu sodelovanja med Uradom in Finančno upravo RS. Kaznivo dejanje pranja denarja in davčna zatajitev sta pogosto tesno povezani kaznivi dejanji, zato je za uspešno in hitro odkrivanje ter prepoznavanje obeh kaznivih dejanj bistveno tesno sodelovanje obeh organov. V nalogi bo podan tudi primerjalno pravni prikaz navedene problematiko v sosednji Italiji. Primerjava z Italijo ni naključna, ampak temelji na dejstvu, da Urad v svojih analizah vsako leto zaznava sumljive transakcije, povezane z italijanskimi pravnimi in/ali fizičnimi osebami, ki jih je v svojih tipologijah poimenoval kar »italijanska tipologija« in so največkrat povezane ravno s kaznivim dejanjem davčne zatajitve. O pomembni vlogi pri odkrivanju davčnih goljufij s strani pristojnih organov za preprečevanje pranja denarja je zapisano tudi v Akcijskem načrtu za okrepljen boj proti davčnim goljufijam in davčnim utajam v Sporočilu Komisije Evropskemu parlamentu in Svetu EU dne 6. 12. 2012. V njem je Komisija med drugim zapisala, da je treba na obravnavanem področju izboljšati davčno upravljanje in v zvezi s tem okrepiti sodelovanje tudi pri drugih organih kazenskega pregona, zlasti organih, odgovornih za preprečevanje pranja denarja, sodstvo in socialno varnost. For a state to operate efficiently, certain amounts of funds are needed. Countries therefore try to build effective tax systems that would supply stable and constants input of financial resources for uninterrupted state operations on all levels. At the same time citizens find state tax system as imposed taxation system which they want to evade, especially in states with low tax morale and ethics. Tax evasions that can be legal or illegal are actions that derive directly from these tensions. Tax evasion as a means of illegal tax avoidance activity is a problem in most of the European countries, including Republic of Slovenia. Value added tax system is especially vulnerable and appropriate for various tax evasion techniques, with the emphasis on systematic and well organized techniques that aim directly into the value added tax process as such. Within the established frameworks of country related financial systems of the EU countries are therefore shifting huge amounts of financial funds that derive directly out of profits that result in tax frauds. All transactions in the chains of such frauds are namely executed within currently established financial systems. In order for a VAT fraud to be successful underlined financial system has to be misused. This mainly includes banks, since involved parties (organizations and related physical persons) need a financial system mainly for two primary purposes: firstly, to withdraw illegally acquired profits and secondly, launder financial profits created by tax frauds. Countries try out various strategies and measures when fighting against tax frauds. Their major goal is to create a fast and responsive system for tax fraud detection and prevention. Within the scope of Master thesis a system for detection of tax frauds using the anti-money laundering and anti-terrorism financing detection and prevention system will be presented. The mode of operation in Republic of Slovenia will be introduced together with major benefits of the system and key factors for effective system of tax frauds detection using such systems. Office for Money Laundering Prevention of the Republic of Slovenia (Office) presents one of the key building blocks of the system of anti-money laundering detection and related criminal offences in Slovenia. The Office acts as an intermediary between the financial system and responsible authorities for detection and prosecution of criminal offences. The thesis will focus on cooperation between the Office and Tax Administration of the Republic of Slovenia. Illegal act of money laundry and tax evasion are often very related criminal activities, therefore tight cooperation of the named authorities plays a key role in successful detection of both criminal activities. Thesis will include also a comparative angle of the thesis subject in Republic of Italy. Comparison to Italy is not by accident, it is based on practical fact that the Office in its yearly analyses detects suspicious transactions related to Italian legal and/or physical persons. They are internally named as »Italian typology«, due to typology criteria which are mainly related to preliminary tax fraud. The importance of authorities for money laundering prevention for tax fraud detection and prevention is specified also in An Action Plan to strengthen the fight against tax fraud and tax evasion in Communication from the Commission to the European Parliament and The Council, dated 6. 12. 2012. In this document it is specially emphasized the importance of improvement of tax management and in this respect also to strengthen the cooperation with other authorities responsible for criminal prosecution, especially the authorities responsible for money laundering prevention, justice and social security.

Za davčne oaze, offshore finančne centre in tajne jurisdikcije ne obstaja enotna definicija. Skupno jim je to, da predstavljajo sredstvo, ki bogatim posameznikom in podjetjem omogoča, da prenesejo denar in se s tem izognejo plačilu davka v domači državi. Glavni razlog, zakaj se ljudje odločajo za davčne oaze je odsotnost davkov, finančna in bančna zaupnost ter pomanjkanje transparentnosti. Ločimo davčno izogibanje in davčne utaje. Davčna utaja je nezakonita dejavnost, katere cilj je namerna izognitev plačilu davčne obveznosti, medtem ko je davčno izogibanje zakonita, a neprimerna uporaba davčnega sistema za zmanjšanje davčnih obveznosti. Metode kroženja denarja v davčne oaze so zelo različne. Eden izmed najlažjih načinov izognitve plačilu davkov je preselitev v davčno oazo, najpogostejši način izogibanja davčnim obveznostim pa je preko odprtja bančnega računa v davčni oazi. Pogosto se uporabljajo tudi mednarodne gospodarske družbe in skladi ter fiktivne družbe. Druge metode so še: navidezno zadolževanje, zmanjševanje obdavčljivega dohodka pravnih oseb s plačevanjem pretiranih zneskov povezanim tretjim osebam, transferne cene, fiktivno zaposlovanje preko podjetja v davčni oazi, tihotapljenje gotovine in uporaba elektronskega denarja, nakup luksuznih jaht, s sedežem v davčni oazi, najem sefa ali sklenitev življenjskega zavarovanja v davčni oazi, ustanovitev offshore banke. Nadzor nad tokom denarja poteka tako na bilateralni kot na multilateralni ravni. Vodilna mednarodna organizacija, ki se bori proti davčnim oazam je OECD, a s problematiko davčnih oaz se ukvarjajo tudi FATF, IMF, OZN in G-20, pomemben je tudi prispevek EU. V Sloveniji imata pomembno vlogo v boju proti izkoriščanju davčnih oaz Urad za preprečevanje pranja denarja in DURS, ki vodita evidenco nakazil v davčne oaze, pri čemer jo DURS vodi iz vidika davčnih utaj, Urad za preprečevanje pranja denarja pa iz vidika pranja denarja. Pomemben je tudi prispevek nevladnih organizacij in civilne družbe. There exists no uniform definition on tax havens, offshore financial centres and secrecy jurisdictions. What they have in common is that they represent a means for wealthy individuals and companies to transfer money and avoid paying taxes in their home countries. The main reasons why people choose tax havens are no or only nominal taxes, financial and banking secrecy and lack of transparency. There is a difference between tax evasion and tax avoidance. Tax evasion is an illegal activity the goal of which is an intentional evasion of tax liabilities while tax avoidance is a legal but inappropriate usage of the tax system with the goal of reducing tax liabilities. The methods of circulating money into tax havens are very diverse. One of the easiest ways to avoid paying taxes is moving into a tax haven while the most common way of avoiding taxes is opening a bank account in a tax haven. International corporations, trusts and shell companies are often used as well. Other methods include: back loan and back to back loan credit, earnings stripping, transfer pricing, fictional employments through a tax haven company, currency smuggling and use of electronic money, purchase of luxury yachts registered in a tax haven, hiring a safe or concluding a life insurance contract in a tax haven, establishing an offshore bank. Money flow control takes place both on bilateral and multilateral levels. While the leading international organisation to fight tax havens is OECD, organisations such as FATF, IMF, UN and G-20 deal with the issue of tax havens as well. The contribution of the EU is also important. In Slovenia, the most important roles in fighting against tax havens are played by the Office for Money Laundering Prevention and the Tax Administration of the Republic of Slovenia (DURS). They are responsible for keeping a record of money transfers into tax havens, whereby DURS keeps a record regarding tax evasions while the Office for Money Laundering Prevention keeps a record regarding money laundering. The contribution of non-governmental organisations and civil society is important as well.