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Title:Vpliv davčne pismenosti na davčno sodelovanje
Authors:Strauss, Monika (Author)
Hauptman, Lidija (Mentor) More about this mentor... New window
Files:.pdf MAG_Strauss_Monika_2020.pdf (1,48 MB)
MD5: 04C13AA1014CD3A46CF8A19422EBAA05
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Gospodarska rast in razvoj sta dva izmed osrednjih ekonomskih ciljev vsake države, ki se dosegajo na podlagi pobranih javnofinančnih prihodkov. Za nemoteno izvajanje vseh aktivnosti, ki zagotavljajo obstoj in razvoj države, so potrebni prihodki. Slednje država ustvari na podlagi pobiranja davkov od svojih davkoplačevalcev. Iz različnih razlogov prihaja do utaj davkov, kar za države pomeni primanjkljaj davčnih prihodkov, zato je toliko bolj pomembno, da država usmeri pogled v raziskovanje odnosa državljanov do obdavčevanja in v raziskovanje njihove davčne morale ter tako opredeli strategije za povečanje davčne pismenosti. V raziskavi smo preverjali, kako davčna pismenost vpliva na davčno sodelovanje davkoplačevalcev. Uvodnemu delu sledi pregled spoznanj iz literature s področja davčne pismenosti in davčnega sodelovanja kot podlaga za empirično raziskavo v drugem delu naloge. Pri pregledu literature smo proučevali povezavo med davčno pismenostjo, davčnim sodelovanjem in davčno moralo posameznika. V empiričnem delu raziskave smo se omejili na izračun stopnje davčne pismenosti pri dveh ciljnih skupinah (študenti in samozaposlene fizične osebe). Oblikovali smo način izračuna davčne pismenosti in analizirali povezavo med stopnjo davčne pismenosti in demografskimi ter socioekonomskimi dejavniki. V nalogi smo pokazali, da največji delež razlik v davčni pismenosti pojasni status zaposlitve (študent ali samozaposlena fizična oseba). Manjši vpliv imata višina dohodka ter stopnja izobrazbe.V raziskavi smo preverjali kako davčna pismenost vpliva na davčno sodelovanje davkoplačevalcev. V samem začetku smo napravili pregled literature s področja davčne pismenosti in davčnega sodelovanja, kar nam je dalo teoretična izhodišča za empirično raziskavo. Pri pregledu literature smo ugotovili in spoznali povezavo med davčno pismenostjo, davčnim sodelovanjem in davčno moralo posameznika. V empiričnem delu raziskave smo se omejili na izračun stopnje davčne pismenosti pri dveh ciljnih skupinah (študenti in samozaposlene fizične osebe). Oblikovali smo način izračuna davčne pismenosti in analizirali povezavo med stopnjo davčne pismenosti in demografskimi in socio-ekonomskimi dejavniki. V nalogi smo pokazali, da največji delež razlik v davčni pismenosti pojasni status zaposlitve (študent ali samozaposlena fizična oseba). Manjši vpliv imata višina dohodka ter stopnja izobrazbe.
Keywords:davčna pismenost, finančna pismenost, davčno sodelovanje, davčna morala, davčna utaja, siva ekonomija
Year of publishing:2020
Publisher:M. Strauss
Source:[Maribor
UDC:336.22
COBISS_ID:50643971 New window
NUK URN:URN:SI:UM:DK:GJ2M6072
Views:312
Downloads:104
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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:14.12.2020

Secondary language

Language:English
Title:The impact of tax literacy on tax compliance
Abstract:Each country's two main economic goals are economic growth and development, which they achieve on the basis of collected general government revenues. Revenues are needed for the activities that ensure the existence and development of the state; the latter is created by the state through the collection of taxes from its taxpayers. For different reasons, tax evasion occurs, which means a deficit of tax revenues for countries. Therefore, it is more important for the state to focus on researching citizens' attitudes towards taxation, researching their tax morals, and defining strategies to increase tax literacy. In this study, we analyzed the impact of tax literacy on the tax compliance of taxpayers. First, a review of the current literature in the field of tax literacy and tax cooperation was made, which gave us a theoretical background for empirical research. In reviewing the literature, we discovered learned about the connection between tax literacy, tax cooperation, and individual tax morale. We limited the empirical part of the research to calculating the level of tax literacy in two target groups (students and self-employed individuals). We designed a method of calculating tax literacy and analyzed the relationship between the level of tax literacy and demographic, and socio-economic factors. In our work, we showed that the largest part of differences in tax literacy explains the employment status (student or self-employed individual). The amount of income and the level of education have a smaller impact.In this study we examined how tax literacy affects tax compliance of taxpayers. First, we made a review of the current literature in the field of tax literacy and tax cooperation, which gave us a theoretical background for empirical research. In reviewing the literature, we found and learned about the connection between tax literacy, tax cooperation and individual tax morale. The empirical part of the research was limited to calculating the level of tax literacy in two target groups (students and self-employed individuals). We designed a method of calculating tax literacy and analyzed the relationship between the level of tax literacy and demographic and socio-economic factors. In our work, we showed that the largest part of differences in tax literacy explains the employment status (student or self-employed individual). The amount of income and the level of education have a smaller impact.
Keywords:tax literaxy, financial literacy, tax compliance, tax morale, tax evasion, shadow economy


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