Davčna morala davčnih zavezancev severovzhodne Slovenije

delo diplomskega seminarja

Maja Matajič (Author), Lidija Hauptman (Mentor)

Abstract

V diplomskem seminarju smo definirali davčno moralo, dejavnike, ki jo oblikujejo, zgodovino in njeno stanje v Sloveniji skozi različna časovna obdobja. Davčno moralo lahko na kratko opišemo kot odnos davčnih zavezancev do plačevanja davkov. V interesu vsake države bi moralo biti, da je davčna morala državljanov visoka, saj glede na dejstva, da se državni proračuni vedno bolj šibijo pod težo vse večjih izdatkov, države posledično davke višajo in oblikujejo nove. Diplomsko delo vsebuje tudi empirični del, v katerem s pomočjo anketnega vprašalnika ugotavljamo, kakšna je davčna morala podjetnikov posameznikov na območju severovzhodne Slovenije.

Keywords

davki;obdavčenje;davčni zavezanci;morala;davčna utaja;

Data

Language:	Slovenian
Year of publishing:	2011
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Matajič]
UDC:	336.22
COBISS:	10856988
Views:	2527
Downloads:	324
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Tax morality of tax payers in the northeast Slovenia
Secondary abstract:	In the diploma seminar, we defined tax morality, factors that help shape it, the history of it and its condition in Slovenia through different time periods. Tax morality can briefly be described as the way in which the taxpayers are loyal to pay the taxes. In each governments interest should be, to have a high tax morale among its population, becouse acording to the facts, governments budgets are getting weaker under all the expenses, and consequently, the taxes are getting higher, and the governments even form new ones. Diploma seminar also includes empiric part, in which with a help of pole questionary, a came to the understanding of how high is the tax morality of sole businessman on the area of northeastern Slovenia.
Secondary keywords:	tax morality;tax evasion;Tax administration of Republic of Slovenia;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	42 str., 8 str. pril.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	988788