Analiza davčne morale v Sloveniji

delo diplomskega seminarja

Sabina Žugman-Šavc (Author), Robert Horvat (Mentor)

Abstract

V diplomskem seminarju smo opredelili pojem davčne morale, njeno soodvisnost z davčno mentaliteto in davčno utajo ter dejavnike, ki pomembno vplivajo na njeno oblikovanje. Povzeli smo tudi pretekle raziskave o davčni morali v Sloveniji. Davčno moralo lahko opišemo kot odnos davčnih zavezancev do plačevanja davkov in ima velik vpliv na njihovo plačilno disciplino ali nedisciplino. To pomeni, da pozitivna davčna morala oblikuje relativno visoko plačilno disciplino. Diplomski seminar sestavlja tudi empirični del, v katerem smo s pomočjo raziskave med različnimi davčnimi zavezanci v Sloveniji ugotovili, da imajo visoko davčno moralo. Glede na proučevane dejavnike ima največji vpliv zaupanje davkoplačevalcev v pošteno in učinkovito delovanje državnih oblasti. Rezultati raziskave kažejo, da na raven davčne morale vpliva tudi socialna naravnanost posameznika. Bolj kot je posameznik pozitivno socialno naravnan, višja je njegova davčna morala.

Keywords

davki;davčni zavezanci;davčna morala;davčna utaja;državna oblast;zaupanje;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Slovenj Gradec
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Žugman-Šavc]
UDC:	336.22:172.1
COBISS:	11202332
Views:	1853
Downloads:	265
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of the tax morality in Slovenia
Secondary abstract:	In the diploma seminar, we defined the concept of tax morality, its interdependence with the tax mentality and tax evasion. But also the important factors which influence its design and past surveys of the tax morality in Slovenia. Tax morality can be described as an attitude of taxpayers towards the payment of taxes. It has a great impact on their payment discipline or indiscipline. Which means that positive tax morality forms relatively high payment discipline. Diploma seminar also includes an empirical part, where we with help of surveys of different taxpayers in Slovenia found that they have high tax morality. The biggest influence, according to the studied factors, have confidence of taxpayers in a fair and efficient operation of state authorities. Research results have shown that the social stance of the individual have a great impact on the tax morality. The more the individual is positive social oriented, the higher is his tax morality.
Secondary keywords:	tax morality;tax evasion;trust in state authorities;tax morale in Slovenia;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	45 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;philosophy;psychology;filozofija;psihologija;moral philosophy;ethics;practical philosophy;moralna filozofija;etika;praktična filozofija;social ethics;duties to one`s fellow humans;družbena etika;dolžnosti do soljudi;
ID:	1026315