20.500.12556/DKUM-37142 ANALIZA DAVČNE MORALE V SLOVENIJI ANALYSIS OF THE TAX MORALITY IN SLOVENIA V diplomskem seminarju smo opredelili pojem davčne morale, njeno soodvisnost z davčno mentaliteto in davčno utajo ter dejavnike, ki pomembno vplivajo na njeno oblikovanje. Povzeli smo tudi pretekle raziskave o davčni morali v Sloveniji. Davčno moralo lahko opišemo kot odnos davčnih zavezancev do plačevanja davkov in ima velik vpliv na njihovo plačilno disciplino ali nedisciplino. To pomeni, da pozitivna davčna morala oblikuje relativno visoko plačilno disciplino. Diplomski seminar sestavlja tudi empirični del, v katerem smo s pomočjo raziskave med različnimi davčnimi zavezanci v Sloveniji ugotovili, da imajo visoko davčno moralo. Glede na proučevane dejavnike ima največji vpliv zaupanje davkoplačevalcev v pošteno in učinkovito delovanje državnih oblasti. Rezultati raziskave kažejo, da na raven davčne morale vpliva tudi socialna naravnanost posameznika. Bolj kot je posameznik pozitivno socialno naravnan, višja je njegova davčna morala. In the diploma seminar, we defined the concept of tax morality, its interdependence with the tax mentality and tax evasion. But also the important factors which influence its design and past surveys of the tax morality in Slovenia. Tax morality can be described as an attitude of taxpayers towards the payment of taxes. It has a great impact on their payment discipline or indiscipline. Which means that positive tax morality forms relatively high payment discipline. Diploma seminar also includes an empirical part, where we with help of surveys of different taxpayers in Slovenia found that they have high tax morality. The biggest influence, according to the studied factors, have confidence of taxpayers in a fair and efficient operation of state authorities. Research results have shown that the social stance of the individual have a great impact on the tax morality. The more the individual is positive social oriented, the higher is his tax morality. davčna morala davčna utaja zaupanje v državno oblast davčna morala v Sloveniji tax morality tax evasion trust in state authorities tax morale in Slovenia true true false [S. Žugman-Šavc] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-16 09:35:37 2012-11-19 12:22:17 2023-11-08 13:59:52 2023-12-31 03:32:03 2012 0 Slovenj Gradec 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11202332 URN:SI:UM:DK:PXCCQKDF VS_Zugman_Savc_Sabina_2012.pdf VS_Zugman_Savc_Sabina_2012.pdf 1 5B9FE5E1096F601284132CA8996CBA16 e59e14b4119eb97b93e086081c5fd636ec301c71f15c40b73791ba017a01fae2 2c517d48-7c08-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=49266 Ekonomsko-poslovna fakulteta 0 0 0