Vpliv etične zavesti poslovodij na davčne utaje

Farič, Laura

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Title:	Vpliv etične zavesti poslovodij na davčne utaje
Authors:	ID Farič, Laura (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Faric_Laura_2022.pdf (1,88 MB) MD5: 8D96563FFB2316A7F034EF6881EA087E
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Etično vedenje posameznika se začne oblikovati že v otroštvu oziroma pri vzgoji. Etiko posameznika predstavljajo njegove vrednote, norme in pravila, etične odločitve pa temeljijo na lastni izbiri v različnih okoliščinah. Etika je sestavni del vsakodnevnega delovanja in predstavlja ključni faktor pri sprejemanju odločitev posameznika na zasebnih in poslovnih ravneh. Dandanes od podjetij pričakujemo, da bodo poleg ekonomske in pravne odgovornosti uresničevale tudi etično odgovornost. Pri tem so poslovodje tisti, ki imajo pomembno vlogo, saj s svojimi odločitvami vplivajo na celotno okolje podjetja. Ravnati se morajo po etičnih načelih in vrednotah podjetja ter delovati etično sprejemljivo, kar pomeni, da morajo v etičnih dilemah izbrati pravilne odločitve. Težava nastopi, kadar poslovodje iščejo neetične bližnjice za uresničevanje zastavljenih ciljev. Eden od takšnih načinov so davčne utaje, saj v splošnem veljajo za etično nesprejemljive. V teoretičnem delu diplomskega dela smo opredelili poslovodjo in naloge, s katerimi se ta srečuje v podjetju. Nato je sledila opredelitev etike, morale in poslovne etike. Natančneje smo predstavili ravni poslovne etike ter vzroke za neetično vedenje. Prav tako smo predstavili davčne utaje, njihove vzroke za nastanek in jih opredelili z vidika etičnosti. V empiričnem delu diplomskega dela smo s pomočjo anketnega vprašalnika opravili raziskavo o vplivu etične zavesti poslovodij na davčne utaje. Prišli smo do zaključkov, da imajo poslovodje v pomurskih podjetjih močno etično zavest, da davčne utaje ocenjujejo kot neetične ter niso nagnjeni k izvrševanju davčnih utaj.
Keywords:	etika, etična zavest, davčne utaje, poslovodja
Place of publishing:	[Maribor
Publisher:	L. Farič
Year of publishing:	2022
PID:	20.500.12556/DKUM-82524
UDC:	336.228.34:174
COBISS.SI-ID:	126513923
Publication date in DKUM:	20.10.2022
Views:	1169
Downloads:	129
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	23.08.2022

Secondary language

Language:	English
Title:	The impact of manager's ethical awareness on tax evasion
Abstract:	Ethical behaviour of an individual begins to take shape in childhood or during upbringing. An individual’s ethics are his or her values, norms and rules, and ethical decisions are based on personal choices in different circumstances. Ethics is an integral part of everyday activities and is a key factor in individual decision-making at both private and business levels. Today, companies are expected to exercise ethical responsibility alongside economic and legal responsibility. In this context, it is the managers who play an important role, as their decisions affect the whole environment of the company. They must act according to the ethical principles and values of the company and act in an ethically acceptable manner, which means that they must make the right choices in ethical dilemmas. The problem arises when managers seek unethical shortcuts to achieve their objectives. Tax evasion is one such way, as it is generally considered ethically unacceptable. In the theoretical part of the thesis, we defined the manager and the tasks he/she faces in the company. This was followed by a definition of ethics, morality and business ethics. In more detail, we presented the levels of business ethics and the causes of unethical behaviour. We also introduced tax evasion, the causes of its occurrence and defined it in terms of ethics. In the empirical part of the thesis, we conducted a survey on the impact of managers’ ethical awareness on tax evasion by means of a questionnaire. We came to the conclusions that managers in companies of the Pomurje region have a strong ethical awareness, that they perceive tax evasion as unethical and that they are not inclined to commit tax evasion.
Keywords:	ethics, ethical awareness, tax evasion, manager

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