diplomsko delo
Sabina Tomašević (Author), Robert Horvat (Mentor)

Abstract

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.

Keywords

davki;davčni sistemi;davčni zavezanci;davčna utaja;davčna morala;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Tomašević]
UDC: 336.22:174(043.2)
COBISS: 12440348 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Differences in assessment of tax morale between Slovenian companies and their accountants
Secondary abstract: 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.
Secondary keywords: taxes;taxpayer;tax moral;tax system;tax evasion;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 41 str., 4 str. pril.
ID: 9140315