diplomsko delo univerzitetnega študija
Povzetek
Preračunljivost in iznajdljivost davkoplačevalcev je brezmejna. Na davkoplačevalce ne vplivajo niti visoko zagrožene kazni niti strog nadzor in možnost ujetja. Se pa je izkazalo, da je mogoče davkoplačevalce pravilno usmerjati z vplivanjem na njihovo davčno moralo.
Etika je velikokrat enačena z pojmom morale, vendar pa pomeni etika osmišljanje morale oziroma filozofijo morale. Etika proučuje moralo, moralna vodila in moralno ravnanje. Pomeni znanost o moralnem delovanju in predstavlja teoretično podlago za odločanje. Morala je torej praksa, ki je v skladu s spoznanji etike (Tavčar, 1994).
Odkar obstajajo davki obstaja problem izogibanja davčnim obveznostim in tudi boj zoper davčne dolžnike. Davkoplačevalci v skušnjavi utaje davka ocenjujejo morebitne koristi in tveganje. Na davčne utaje vpliva predvsem posameznikova stopnja davčne morale in davčne discipline. Še vedno pa velike preglavice raziskovalcem povzroča odgovor na vprašanje »willingness to pay«.
Davčna morala, davčna disciplina, davčna mentaliteta in davčne utaje so pojmi, ki so med seboj tesno prepleteni in odvisni. Če je stopnja davčne morale visoka, je visoka tudi pripravljenost spoštovanja davčnih obveznosti-davčna disciplina. Večja kot je stopnja davčne morale, ki jo ima vsak posameznik, večja je tudi davčna mentaliteta družbe. Z večanjem stopnje davčne morale, discipline in mentalitete pa se znižuje število davčnih utaj.
Ključne besede
davki;davčna utaja;davčna morala;Slovenija;diplomske naloge;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2013 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM FVV - Fakulteta za varnostne vede |
Založnik: |
S. Petrovič] |
UDK: |
336.228.34(043.2) |
COBISS: |
2665194
|
Št. ogledov: |
2045 |
Št. prenosov: |
346 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
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Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni povzetek: |
The taxpayer´s calculation and ingenuity are limitless. Taxpayers are affected by neither high sentence, nor strict control or the possibility of arrest. However, as it turns out, it is possible to correctly guide them by influencing their tax morals.
Ethics is often equated with the concept of morality, although ethics means making sense of morals or the philosophy of morals. Ethics examines morality, moral guides and moral behaviour. It means the science of moral action and presents a theoretical basis for decision-making. Morals are, therefore, a practice that is consistent with the findings of ethics (Tavčar, 1994).
Since there are taxes, there are problems with the avoidance of tax obligations and the fights against tax debtors. Taxpayers, in the temptation of tax evasion, assess the potential benefits and risks. Tax evasion is affected mainly by an individual's level of tax morale and tax discipline. Researchers still have many problems with answers to the » willingness to pay« question.
Tax morale, tax discipline, tax mentality and tax evasion are concepts that are closely intertwined and interdependent. If tax morale is high, then so is the willingness to respect tax obligations-tax discipline. The greater the level of tax morale, presented by each individual, the greater the society´s tax mentality. With the increase of tax morale, discipline and mentality; the number of tax evasions decreases. |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo/naloga |
Komentar na gradivo: |
Univ. v Mariboru, Fak. za varnostne vede, Ljubljana |
Strani: |
65 str. |
ID: |
8727191 |