Raziskava vpliva vrednot na davčno moralo v Sloveniji

delo diplomskega projekta

Teja Hribšek (Author), Robert Horvat (Mentor)

Abstract

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.

Keywords

davčna morala;davčna utaja;davčni zavezanci;družbeni interesi;mentaliteta;vrednote;

Data

Language:	Slovenian
Year of publishing:	2018
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Hribšek]
UDC:	336.22
COBISS:	13206044
Views:	660
Downloads:	105
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Research of impact of values on tax morality in Slovenia
Secondary abstract:	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.
Secondary keywords:	tax morale;tax mentality;tax discipline;tax ethics;tax evasion;values of taxpayers;social interest;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	34 str.
ID:	10950782