20.500.12556/DKUM-97647 Zaznava organizacijske kulture v razmerju do davčnih utaj Perceptions of organizational culture in relation to tax evasion Diplomsko delo obravnava temo organizacijske kulture v razmerju do davčnih utaj. Raziskuje korelacijo med posameznim tipom organizacijske kulture in stališči posameznikov do davčnih tematik. Pri analiziranju teme organizacijske kulture se osredotoča na več različnih avtorjev in pristopov, s čemer poskuša zajeti celotno sliko teorije organizacijske kulture. Združuje ekonomski in pravni pogled na kazniva davčna dejanja in podrobneje opisuje različne pristope k definiranju in preučevanju davčnih pojmov. Pri tem se tudi osredotoča na različne načine preprečevanja davčne neskladnosti in utaje davka. Raziskuje povezanost tipa organizacijske kulture z davčno moralo in etičnostjo davčnega utajevanja. Opisuje in razlikuje različne strokovne termine iz davčnega področja, ki so pogosto predmet napačnega razumevanja. The bachelor’s thesis addresses the topic of organizational culture in relation to tax evasion. It examines the correlation between specific types of organizational culture and individuals’ attitudes toward tax-related issues. In analyzing organizational culture, the thesis draws on various authors and theoretical approaches in order to provide a comprehensive overview of organizational culture theory. It combines economic and legal perspectives on tax-related offences and provides a more detailed discussion of different approaches to defining and studying tax-related concepts. It also focuses on various ways of preventing tax non-compliance and tax evasion. The thesis examines the relationship between types of organizational culture, tax morale, and the ethics of tax evasion. It further describes and distinguishes between various technical terms in the field of taxation that are often subject to misunderstanding. organizacijska kultura davčne utaje davčna skladnost davčna morala etičnost davčnega utajevanja organizational culture tax evasion tax compliance tax morale ethics of tax evasion true true false N. Atajić] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-03-28 16:29:39 2026-09-07 08:53:52 2026-09-08 03:09:18 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.73:336.22 290144771 VS_Atajic_Nisveta_2026.pdf VS_Atajic_Nisveta_2026.pdf 1 106FE9C543A0AEE0DEDF5E81C9314028 beb67dac1354b7067cb98521403a280bd636d2fac13c73a3224d86c8c29aa5a6 fb3b78f2-a1e0-11f1-95cc-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=210657 Ekonomsko-poslovna fakulteta 0 0 0