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Title:Odnos študentov ekonomije do etičnosti davčnega utajevanja
Authors:ID Hauptman, Lidija (Author)
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Language:Slovenian
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:V prispevku proučujemo odnos do etičnosti davčnega utajevanja, ki se v literaturi pojasnjuje s tremi pogledi po Crowu (1944). Predstavljamo rezultate raziskave, ki smo jo izvedli med študenti ekonomije v Sloveniji. Z raziskavo smo želeli ugotoviti, kateri pogled o etičnosti davčnega utajevanja zastopajo študenti ekonomije in ali se odnos do etičnosti davčnega utajevanja razlikuje glede na spol. Raziskava je razkrila, da študenti ekonomije v Sloveniji zastopajo stališče, da je davčna utaja etična pod določenimi pogoji in v določenih okoliščinah, ugotovljene so bile tudi razlike v odnosu do etičnosti davčnega utajevanja po spolu.
Keywords:davki, davčna utaja, davčna morala, študenti, raziskave, Slovenija
Publication status:Published
Publication date:01.01.2014
Year of publishing:2014
Number of pages:str. 40-48
Numbering:Letn. 60, št. 5/6
PID:20.500.12556/DKUM-85694 New window
UDC:336.228.34:330.162(497.4)
ISSN on article:0547-3101
COBISS.SI-ID:11935004 New window
DOI:10.7549/ourecon.2014.5-6.05 New window
Publication date in DKUM:06.09.2023
Views:503
Downloads:0
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Categories:Misc.
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Record is a part of a journal

Title:Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:0547-3101
COBISS.SI-ID:751364 New window

Secondary language

Language:English
Title:The attitude of business students toward the ethics of tax evasion
Abstract:The paper examines the ethics of tax evasion, which the literature explains using three views by Crowe (1944). It presents the results of a survey conducted among business students in Slovenia. The study investigates the business students% view of the ethics of tax evasion and whether the attitude toward these ethics varies according to gender. The study reveals that business students in Slovenia represent the view that tax evasion is ethical under certain conditions and in certain circumstances; differences in gender related to the ethics of tax evasion were identified as well.


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This document is a part of these collections:
  1. Naše gospodarstvo

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