20.500.12556/DKUM-20235 DAVČNA MORALA DAVČNIH ZAVEZANCEV SEVEROVZHODNE SLOVENIJE TAX MORALITY OF TAX PAYERS IN THE NORTHEAST SLOVENIA 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. 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. davčna morala davčna utaja Davčna uprava Republike Slovenije tax morality tax evasion Tax administration of Republic of Slovenia true true false [M. Matajič] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2011-09-13 14:56:35 2011-11-25 09:55:58 2022-04-14 07:44:46 2023-12-27 03:11:15 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10856988 URN:SI:UM:DK:29WKKXVH UNI_Matajic_Maja_2011.pdf UNI_Matajic_Maja_2011.pdf 1 1AD5ABD767AF883A9F5B838D5A720557 103b24f346cd5f01bd4098bd1459678c91435c30c0299da368013ff95fb51800 8e302c0d-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/dff70564-9a38-43cf-82b2-cd88d42cb1c1 https://dk.um.si/Dokument.php?lang=slv&id=24926 Ekonomsko-poslovna fakulteta 0 0 0