20.500.12556/DKUM-68015 Vpliv vrednot na davčno moralo Impact of values on tax morality V diplomskem projektu smo opredelili pojme, kot so davčna morala, davčna etika, davčna utaja, davčna disciplina, davčna mentaliteta, ter dejavnike, ki oblikujejo davčno moralo. Davčno moralo lahko opišemo kot odnos davčnih zavezancev do plačevanja davkov. Vsaki državi je v interesu, da je davčna morala njenih davčnih zavezancev visoka, saj se državni proračuni financirajo iz davkov. Mnogi ljudje verjetno pridejo v skušnjavo, da bi utajevali davek, ampak pri tem bi morali že v oz. pred samim začetkom utajevanja vedeti, katere so koristi in posledice utajevanja davkov. Na davčno moralo vplivajo različni dejavniki, kot so spol, izobrazba, religija, zakonski stan, socialne norme, dohodek, zaupanje v pravni sistem ter različni makroekonomski dejavniki. V našem primeru nas je zanimalo, kako vrednote posameznikov vplivajo na davčno moralo. Prišli smo do sklepa, da imajo vrednote velik vpliv na davčno moralo. Posamezniki, ki imajo v ospredju prosocialne vrednote, so bolj davčno moralni, medtem ko imajo posamezniki, pri katerih so v ospredju proosebne vrednote, nižjo davčno moralo. In the diploma project, we described facts such as tax morale, tax ethics, tax evasion, tax discipline, tax mentality and factors that form tax morale. Tax morale can be described as an attitude of taxpayers towards paying taxes. Every state has an interest her taxpayer's morale is high, because state budget is financed from taxes. Probably many are tempted to evade taxes, but they should be aware of the benefits and the consequences of tax evasion before they even start to evade the payment. There are other factors that influence on tax morale, such as gender, education, religion, marital status, social norms, income, trust in the legal system and other macroeconomic factors. In our case, we were interested how personal values affect tax morale. We came to the conclusion, that values have big influence on our tax morale. Individuals, who put their prosocial values first, have better tax morale than individuals, who put themselves first and that is why their tax morale is lower. davčna morala davčna utaja davčna etika davčna kultura davčna mentaliteta vrednote davčnih zavezancev tax morale tax evasion tax ethics tax culture tax mentality taxpayer's values true true false [M. Kenjar] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-09-06 11:02:46 2017-11-07 13:23:48 2022-08-01 14:45:09 2019-07-11 16:38:54 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 12861724 URN:SI:UM:DK:RDJKDSLS VS_Kenjar_Mirha_2017.pdf VS_Kenjar_Mirha_2017.pdf 1 72466ABE652B7A1B21AA73DC71CC936A e8369296eaf1c1974d04421bcd78d9b3454e67a3b6d6400399527767b9afb204 36d88b84-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/d31c5193-45f8-4f43-9d79-1531c1d76d87 https://dk.um.si/Dokument.php?lang=slv&id=117494 Ekonomsko-poslovna fakulteta 0 0 0