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Title:
Zaznava organizacijske kulture v razmerju do davčnih utaj
Authors:
ID
Atajić, Nisveta
(
Author
)
ID
Hauptman, Lidija
(
Mentor
)
More about this mentor...
Files:
VS_Atajic_Nisveta_2026.pdf
(1,83 MB)
MD5: 106FE9C543A0AEE0DEDF5E81C9314028
Language:
Slovenian
Work type:
Bachelor thesis/paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Diplomsko delo obravnava temo organizacijske kulture v razmerju do davčnih utaj. Raziskuje korelacijo med posameznim tipom organizacijske kulture in stališči posameznikov do davčnih tematik. Pri analiziranju teme organizacijske kulture se osredotoča na več različnih avtorjev in pristopov, s čemer poskuša zajeti celotno sliko teorije organizacijske kulture. Združuje ekonomski in pravni pogled na kazniva davčna dejanja in podrobneje opisuje različne pristope k definiranju in preučevanju davčnih pojmov. Pri tem se tudi osredotoča na različne načine preprečevanja davčne neskladnosti in utaje davka. Raziskuje povezanost tipa organizacijske kulture z davčno moralo in etičnostjo davčnega utajevanja. Opisuje in razlikuje različne strokovne termine iz davčnega področja, ki so pogosto predmet napačnega razumevanja.
Keywords:
organizacijska kultura
,
davčne utaje
,
davčna skladnost
,
davčna morala
,
etičnost davčnega utajevanja
Place of publishing:
Maribor
Publisher:
N. Atajić]
Year of publishing:
2026
PID:
20.500.12556/DKUM-97647
UDC:
005.73:336.22
COBISS.SI-ID:
290144771
Publication date in DKUM:
07.09.2026
Views:
89
Downloads:
6
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:
02.06.2026
Secondary language
Language:
English
Title:
Perceptions of organizational culture in relation to tax evasion
Abstract:
The bachelor’s thesis addresses the topic of organizational culture in relation to tax evasion. It examines the correlation between specific types of organizational culture and individuals’ attitudes toward tax-related issues. In analyzing organizational culture, the thesis draws on various authors and theoretical approaches in order to provide a comprehensive overview of organizational culture theory. It combines economic and legal perspectives on tax-related offences and provides a more detailed discussion of different approaches to defining and studying tax-related concepts. It also focuses on various ways of preventing tax non-compliance and tax evasion. The thesis examines the relationship between types of organizational culture, tax morale, and the ethics of tax evasion. It further describes and distinguishes between various technical terms in the field of taxation that are often subject to misunderstanding.
Keywords:
organizational culture
,
tax evasion
,
tax compliance
,
tax morale
,
ethics of tax evasion
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