20.500.12556/DKUM-46955 ODNOS PODJETNIKOV ZGORNJE SAVINJSKE DOLINE DO OBDAVČITVE ATTITUDE OF ENTERPRENEURS IN ZGORNJA SAVINJSKA VALLEY TO TAXATION Davčna morala je bila v preteklosti velikokrat predmet raziskovanja in analiziranja različnih raziskovalcev tako v tujini kot pri nas. Enako je tudi sedaj in verjetno se bo ta trend nadaljeval tudi v prihodnosti. Z njenimi dejavniki lahko vplivamo na davkoplačevalce in njihovo davčno moralo. Raziskava, izvedena v Italiji, je bila osnova za raziskavo, ki smo jo izvedli za potrebe magistrske naloge, v katero so bili vključeni podjetniki Zgornje Savinjske doline. Organizacijska oblika njihovih podjetij je bodisi s. p. bodisi d. o. o. Z raziskavo smo ugotovili, da podjetniki v Zgornji Savinjski dolini nimajo nizke morale, da je njihova raven davčne morale odvisna od organizacijske strukture in velikosti podjetja ter da sta njena pomembna dejavnika starost in izobrazba. S teoretičnim in z empiričnim delom magistrske naloge smo opredelili davčno etiko in moralo ter pregledali literaturo s tega področja. V empiričnem delu smo oblikovali vzorec in izvedli raziskavo ter predstavili rezultate. Hipoteze, ki smo si jih zastavili, smo v empiričnem delu potrdili. Tax morale has been explored and analysed in the past by both foreign and domestic researchers. This trend will probably continue in the future as well. It is possible to use the factors of tax morale to exert influence on taxpayers and their tax morale. The research in this master's thesis was based on a research that was conducted in Italy. It involved entrepreneurs from the Zgornja Savinjska Valley with the following organisational structures: s.p. (sole trader) or d.o.o. (private limited company). The findings suggest that entrepreneurs from the Zgornja Savinjska Valley do not have a low morale. The level of tax morale depends on the organisational structure and size of the company. Age and education are also among the important factors of tax morale. The theoretical part of the thesis aimed at defining tax ethics and morale and reviewing the existing literature on the topic. The purpose of the empirical part was to determine the research sample, conduct the research and present the results. The set hypotheses were confirmed in the empirical part. davčna morala dejavniki davčne morale indeks davčne morale zavest podjetnikov raven davčne morale tax morale factors of tax morale index of tax morale awareness of entrepreneurs level of tax morale true true false [M. Lešnik] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-12-01 10:03:23 2015-01-28 13:41:34 2022-05-19 03:06:53 2021-04-24 03:09:56 2014 0 Celje 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11917852 URN:SI:UM:DK:F9UFG2XB MAG_Lesnik_Maja_2014.pdf MAG_Lesnik_Maja_2014.pdf 1 6F457C18A48794052E128799600D587F b4a3809eb80cf3cde2ef28140332b8c6148467bc7b9ba07193483e362df3c76f 7bd9a76a-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=69397 Ekonomsko-poslovna fakulteta 0 0 0