Vpliv vrednot na davčno moralo

Kenjar, Mirha

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Title:	Vpliv vrednot na davčno moralo
Authors:	ID Kenjar, Mirha (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Kenjar_Mirha_2017.pdf (1,49 MB) MD5: 72466ABE652B7A1B21AA73DC71CC936A PID: 20.500.12556/dkum/d31c5193-45f8-4f43-9d79-1531c1d76d87
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	davčna morala, davčna utaja, davčna etika, davčna kultura, davčna mentaliteta, vrednote davčnih zavezancev
Place of publishing:	Maribor
Publisher:	[M. Kenjar]
Year of publishing:	2017
PID:	20.500.12556/DKUM-68015
UDC:	336.22
COBISS.SI-ID:	12861724
NUK URN:	URN:SI:UM:DK:RDJKDSLS
Publication date in DKUM:	07.11.2017
Views:	1622
Downloads:	170
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	06.09.2017

Secondary language

Language:	English
Title:	Impact of values on tax morality
Abstract:	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.
Keywords:	tax morale, tax evasion, tax ethics, tax culture, tax mentality, taxpayer's values

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