Raziskava vpliva vrednot na davčno moralo v sloveniji

Hribšek, Teja

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Title:	Raziskava vpliva vrednot na davčno moralo v sloveniji
Authors:	ID Hribšek, Teja (Author) ID Horvat, Robert (Mentor) More about this mentor...
Files:	VS_Hribsek_Teja_2018.pdf (1,06 MB) MD5: 0E08FEC95CE8429C46A73AD7A1D8617E PID: 20.500.12556/dkum/ab55f60e-0919-454e-ae6d-a4a69acf11e9
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Besedo davek dandanes slišimo na vsakem koraku. Z davki se srečujemo vsakodnevno, saj je to ena izmed dolžnosti, ki jo opravlja vsak izmed nas. Tudi zato so davki še toliko pomembnejši v poslovnem svetu, za katerega menimo, da če ni poštenosti in zaupanja, se poslovni odnosi zelo težko (učinkovito) odvijajo, zato se morajo tako pravne kot tudi fizične osebe zavedati, kaj je prav in kaj narobe. Na davčno moralo vplivajo različni dejavniki, kot so spol, starost, dohodek, zakonski stan, izobrazba, religioznost, socialne norme, različni družbenoekonomski in makroekonomski dejavniki ter vrednote. Vendar se pri vsem tem moramo vprašati, kako to, da so davčni zavezanci voljni sprejeti davčno politiko, zakaj se nekateri izogibajo plačevanja davkov ter zakaj drugi, čeprav je tveganje razkritja nizko, kljub vsemu davčno obveznost izpolnujejo. Finančna in gospodarska kriza je tako pri nas kot v številnih drugih državah povzročila tako imenovani proračunski primanjkljaj. Hkrati pa je to glavni vir, ki privablja oblast ter raziskovalce k raziskovanju. Med pisanjem diplomskega projekta smo se predvsem osredotočili na osnovne pojme, ki so povezani z davčno problematiko, prav tako smo se dotaknili Adlerjeve teorije družbenega interesa in s pomočjo anketnega vprašalnika naredili raziskavo, v kateri smo skušali raziskati vrednote in moralno razmišljanje Slovencev. Pod drobnogled smo vzeli njihove vrednote – katere se jim zdijo najpomembnejše in v kolikšni meri.
Keywords:	davčna morala, davčna mentaliteta, davčna disciplina, davčna etika, davčna utaja, vrednote davčnih zavezancev, družbeni interes
Place of publishing:	Maribor
Publisher:	[T. Hribšek]
Year of publishing:	2018
PID:	20.500.12556/DKUM-71455
UDC:	336.22
COBISS.SI-ID:	13206044
NUK URN:	URN:SI:UM:DK:BJCQKO8Z
Publication date in DKUM:	04.12.2018
Views:	1503
Downloads:	164
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:	14.08.2018

Secondary language

Language:	English
Title:	Research of impact of values on tax morality in slovenia
Abstract:	Taxes are something we hear about at every step. We encounter taxes in our everyday lives, since this is one of the duties each of us has to carry out. This is also one of the reasons why taxes are so important in the business world, because we believe that without honesty and trust business relations are very poor and inefficient. Therefore, both legal and natural persons should be aware of what is right and what is wrong. Different factors such as gender, age, income, marital status, education, religion and personal values, as well as social norms, different socioeconomic and macroeconomic factors influence someone’s tax morale. However, the question that arises is why taxpayers are willing to accept the taxation policy, why do some avoid paying taxes and why do others fulfil their tax obligation, although the risk of disclosure is low. The financial and economic crisis has, in our country and in many other countries, caused so-called budget deficit. At the same time, this is the main source that attracts power and researchers to deal with it. In the thesis, we focused primarily on the basic concepts related to tax issues. Further on, we touched upon Adler's theory of social interest and continued with a survey in which we tried to explore the values and moral thinking of Slovenes. We have scrutinized their values in terms of which values they consider to be the most important and to what extent.
Keywords:	tax morale, tax mentality, tax discipline, tax ethics, tax evasion, values of taxpayers, social interest

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