Poznavanje davčne kulture v proizvodnem podjetju

magistrsko delo

Eva Vračko (Author), Lidija Hauptman (Mentor), Alenka Kavkler (Co-mentor)

Abstract

Namen magistrske naloge je bil proučiti poznavanje davčne kulture v proizvodnem podjetju. Da bi to dosegli, smo si zastavili različne cilje, ki smo jih razporedili v dve skupini, in sicer na teoretične in empirične cilje. Najprej smo proučili in predstavili pojem davčne kulture, nato še opredelili davčno kulturo v Sloveniji in po svetu. Opredelili smo tudi pojem davčno znanje in davčna pravičnost. Proučili in predstavili smo dve izbrani študiji, po katerih smo kasneje povzeli anketni vprašalnik. Izvedli smo lastno raziskavo, v katero smo zajeli vseh 330 delavcev podjetja Reflex Gornja Radgona, d. o. o. Anketni vprašalnik je bil razdeljen v tri sklope. Postavili smo 2 hipotezi, ki sta se nanašali na znanje o davkih in dojemanje pravičnosti davkov. Ugotovili smo, da je znanje o davkih tistih z nižjo izobrazbo v povprečju slabše v primerjavi s tistimi, ki imajo končano višjo stopnjo izobrazbe. Prav tako smo ugotovili, da imajo o pravičnosti davkov podobno mnenje vsi anketiranci, ne glede na mesečni dohodek.

Keywords

davčni sistemi;davki;davčna kultura;znanje;pravičnost;proizvodno podjetje;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[E. Vračko Kardinar]
UDC:	336.22(043.2)
COBISS:	13176860
Views:	712
Downloads:	90
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Knowledge of tax culture in the production company
Secondary abstract:	The purpose of the master's thesis was to examine the tax literacy among employees in a production company. In order to achieve it, we set a number of different goals which were arranged into two groups, namely, theoretical and empirical goals. First, we studied and presented the concept of tax culture, and then we defined tax culture in Slovenia and around the world. We also explained the concept of tax knowledge and tax compliance. We investigated and reported two selected studies which we later used as a guideline to elaborate our own survey questionnaire. We carried out a survey, whereby all of the 330 employees of Reflex Gornja Radgona d.o.o. company were included as respondents. The questionnaire was divided into three sections. We set up two hypotheses referring to tax knowledge and perception of tax fairness. We found out that the tax knowledge of employees with lower education is on average worse than among those who have completed a higher level of education. We also discovered that all respondents have a similar opinion on the fairness of taxes, regardless of their monthly income.
Secondary keywords:	tax culture;tax knowledge;tax compliance;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 64 str., 2 str. pril.
ID:	10944078