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Title:DAVČNA MORALA DAVČNIH ZAVEZANCEV SEVEROVZHODNE SLOVENIJE
Authors:ID Matajič, Maja (Author)
ID Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf UNI_Matajic_Maja_2011.pdf (502,30 KB)
MD5: 1AD5ABD767AF883A9F5B838D5A720557
PID: 20.500.12556/dkum/dff70564-9a38-43cf-82b2-cd88d42cb1c1
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem seminarju smo definirali davčno moralo, dejavnike, ki jo oblikujejo, zgodovino in njeno stanje v Sloveniji skozi različna časovna obdobja. Davčno moralo lahko na kratko opišemo kot odnos davčnih zavezancev do plačevanja davkov. V interesu vsake države bi moralo biti, da je davčna morala državljanov visoka, saj glede na dejstva, da se državni proračuni vedno bolj šibijo pod težo vse večjih izdatkov, države posledično davke višajo in oblikujejo nove. Diplomsko delo vsebuje tudi empirični del, v katerem s pomočjo anketnega vprašalnika ugotavljamo, kakšna je davčna morala podjetnikov posameznikov na območju severovzhodne Slovenije.
Keywords:davčna morala, davčna utaja, Davčna uprava Republike Slovenije
Year of publishing:2011
Publisher:[M. Matajič]
Source:Maribor
PID:20.500.12556/DKUM-20235 New window
UDC:336.22
COBISS.SI-ID:10856988 New window
NUK URN:URN:SI:UM:DK:29WKKXVH
Publication date in DKUM:25.11.2011
Views:2651
Downloads:334
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TAX MORALITY OF TAX PAYERS IN THE NORTHEAST SLOVENIA
Abstract:In the diploma seminar, we defined tax morality, factors that help shape it, the history of it and its condition in Slovenia through different time periods. Tax morality can briefly be described as the way in which the taxpayers are loyal to pay the taxes. In each governments interest should be, to have a high tax morale among its population, becouse acording to the facts, governments budgets are getting weaker under all the expenses, and consequently, the taxes are getting higher, and the governments even form new ones. Diploma seminar also includes empiric part, in which with a help of pole questionary, a came to the understanding of how high is the tax morality of sole businessman on the area of northeastern Slovenia.
Keywords:tax morality, tax evasion, Tax administration of Republic of Slovenia


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