Davčna pismenost in odnos do davčne morale med študenti

Recek Planinc, Tjaša

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Title:	Davčna pismenost in odnos do davčne morale med študenti
Authors:	ID Recek Planinc, Tjaša (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UN_Recek_Planinc_Tjasa_2024.pdf (2,48 MB) MD5: CC8366E56D9940942444EC51B674B3FD
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomska naloga z naslovom "Davčna pismenost in odnos do davčne morale med študenti" se osredotoča na raziskovanje stopnje davčne pismenosti in davčne morale med študenti. Cilj raziskave je ugotoviti, ali obstajajo razlike v stopnji davčne pismenosti in davčne morale med študenti ekonomskih študijev in drugih študijev, in ali obstajajo razlike v stopnji davčne pismenosti in davčne morale pri spolu. Tema davčne pismenosti in davčne morale je izjemno atraktivna in relevantna. Davčna pismenost je ključnega pomena pri učinkovitem delovanju vsakega davčnega sistema, saj prispeva k pravilnemu izpolnjevanju davčnih obveznosti, zmanjšuje napake in potencialne davčne goljufije. Prav tako visoka stopnja davčne morale spodbuja prostovoljno izpolnjevanje davčnih obveznosti, kar je bistveno za stabilnost in pravičnost davčnega sistema. Raziskovanje davčne pismenosti in davčne morale med mladimi je še posebej pomembno, saj so študentje prihodnji davkoplačevalci in potencialni oblikovalci davčne politike. Razumevanje njihovega znanja in stališč glede davkov lahko pomaga pri oblikovanju izobraževalnih programov in politik, ki bodo izboljšali davčno pismenost in okrepili davčno moralo v prihodnosti. Davčna pismenost se nanaša na razumevanje davčnega sistema, poznavanje davčnih zakonov in sposobnost izpolnjevanja davčnih obveznosti, medtem ko davčna morala opisuje etične in moralne vrednote posameznikov v odnosu do plačevanja davkov. Raziskava je bila izvedena z anketnim vprašalnikom, ki je vključeval vprašanja o poznavanju davčnega sistema in stališčih glede plačevanja davkov. Rezultati raziskave so pokazali, da imajo študentje ekonomskih študijev višjo stopnjo davčne pismenosti in davčne morale v primerjavi s študenti drugih študijev. Poleg tega se je izkazalo, da imajo ženske v povprečju višjo stopnjo davčne morale kot moški, kar pomeni, da se bolj zavzemajo za etično in pravilno izpolnjevanje davčnih obveznosti, medtem ko imajo moški višjo stopnjo davčne pismenosti kot ženske, kar nakazuje na boljše poznavanje in razumevanje davčnih zakonov. V zaključku lahko rečemo, da so ugotovitve diplomske naloge pomemben prispevek k razumevanju davčne pismenosti in davčne morale med študenti. Rezultati kažejo na potrebo po nadaljnjem izobraževanju in ozaveščanju študentov o pomenu davkov in etičnem vedenju v davčnih zadevah. S tem bomo lahko dosegli bolj pošten in učinkovit davčni sistem, ki bo temeljil na visoki stopnji zavedanja in odgovornosti med prihodnjimi generacijami davkoplačevalcev.
Keywords:	davčna pismenost, davčna morala, študentje
Place of publishing:	Maribor
Publisher:	T. Recek Planinc
Year of publishing:	2024
PID:	20.500.12556/DKUM-88966
UDC:	336.22
COBISS.SI-ID:	204688643
Publication date in DKUM:	20.08.2024
Views:	302
Downloads:	87
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:	01.06.2024

Secondary language

Language:	English
Title:	Tax literacy and attitudes towards tax morale among students
Abstract:	The thesis titled "Tax Literacy and Attitudes Towards Tax Moral Among Students" focuses on exploring the levels of tax literacy and tax moral among students. The aim of the research is to determine whether there are differences in the levels of tax literacy and tax moral between students of economics and those from other fields of study, and whether there are differences in the levels of tax literacy and tax moral between genders. The topic of tax literacy and tax moral is extremely attractive and relevant. Tax literacy is crucial for the effective functioning of any tax system, as it contributes to the correct fulfillment of tax obligations, reduces errors, and potential tax fraud. Likewise, a high level of tax moral encourages voluntary compliance with tax obligations, which is essential for the stability and fairness of the tax system. Exploring tax literacy and tax moral among young people is particularly important, as students are future taxpayers and potential policymakers. Understanding their knowledge and attitudes towards taxes can help in the design of educational programs and policies that will improve tax literacy and strengthen tax moral in the future. Tax literacy refers to the understanding of the tax system, knowledge of tax laws, and the ability to fulfill tax obligations, while tax moral describes the ethical and moral values of individuals regarding the payment of taxes. The research was conducted using a survey questionnaire that included questions about the knowledge of the tax system and attitudes towards tax compliance. The results of the research showed that students of economics have a higher level of tax literacy and tax moral compared to students of other fields. Additionally, it was found that women, on average, have a higher level of tax moral than men, which means they are more committed to ethically and correctly fulfilling tax obligations, while men have a higher level of tax literacy than women, indicating better knowledge and understanding of tax laws. In conclusion, the findings of the thesis are a significant contribution to understanding tax literacy and tax moral among students. The results highlight the need for further education and awareness-raising among students about the importance of taxes and ethical behavior in tax matters. This will help achieve a fairer and more efficient tax system based on a high level of awareness and responsibility among future generations of taxpayers.
Keywords:	tax literacy, tax morale, students

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