Dojemanje davčne skladnosti in dejavniki davčne utaje

Sarjaš, Doris

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Title:	Dojemanje davčne skladnosti in dejavniki davčne utaje
Authors:	ID Sarjaš, Doris (Author) ID Hauptman, Lidija (Mentor) More about this mentor...
Files:	UN_Sarjas_Doris_2025.pdf (1,89 MB) MD5: 7EFA2A9982AF3771A06DDA5D16F3E86B
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava tematiko davčne skladnosti in dejavnikov, ki vplivajo na pojav davčne utaje med posamezniki in podjetji. V teoretičnem delu smo predstavili temeljne pojme, kot so davčna skladnost, davčna utaja, davčna goljufija in izogibanje davkom, ter razčlenili ekonomski, psihološki, etični in institucionalni vpliv na odnos do izpolnjevanja davčnih obveznosti. Poseben poudarek smo namenili vprašanjem zaupanja v državo, pravičnosti davčnega sistema, digitalizacije davčnih postopkov in vlogi davčnih oaz. Empirični del temelji na anketni raziskavi, ki proučuje stališča različnih demografskih skupin glede davčne discipline, motivacije za utajo in zaznavanja učinkovitosti ukrepov za preprečevanje davčne neskladnosti. Delo tako celovito razkriva kompleksnost davčnega vedenja ter izpostavlja pomen razumevanja različnih dejavnikov za učinkovito oblikovanje davčne politike in spodbujanje skladnosti v sodobni družbi. V okviru raziskave so bile postavljene tri hipoteze, ki so bile tudi potrjene.
Keywords:	davčna skladnost, davčna utaja, davčna goljufija, davčna obveznost, davčna stopnja, anketni vprašalnik
Place of publishing:	Maribor
Publisher:	D. Sarjaš]
Year of publishing:	2025
PID:	20.500.12556/DKUM-93686
UDC:	336.22
COBISS.SI-ID:	248269571
Publication date in DKUM:	09.09.2025
Views:	206
Downloads:	57
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:	14.07.2025

Secondary language

Language:	English
Title:	Perception of tax compliance and factors of tax evasion
Abstract:	The thesis addresses the topic of tax compliance and the factors influencing the occurrence of tax evasion among individuals and companies. The theoretical section presents fundamental concepts such as tax compliance, tax evasion, tax fraud, and tax avoidance. And analyzes the economic, psychological, ethical, and institutional influences on attitudes toward fulfilling tax obligations. Special attention is given to issues of trust in the state, the fairness of the tax system, the digitalization of tax procedures, and the role of tax havens. The empirical part is based on a survey questionnaire that explores the attitudes of different demographic groups regarding tax discipline, motivations for evasion, and perceptions of the effectiveness of measures to prevent tax non-compliance. The thesis thus comprehensively reveals the complexity of tax behavior and highlights the importance of understanding various factors for effective tax policy design and the promotion of compliance in modern society. Three hypotheses were formulated and confirmed within the research.
Keywords:	tax compliance, tax evasion, tax fraud, tax obligation, tax rate, survey questionnaire

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