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Ocena vplivov dejavnikov davčne morale pri podjetnikih v Republiki Sloveniji : magistrsko deloBegič, BenjaminDavčna morala postaja vse pomembnejša tematika današnjega družbenega sistema. Pomembna je predvsem z vidika države, saj je tudi od nje odvisno, koliko prihodkov bo imela država iz naslova pobranih ... davkov. Precejšen izziv predstavlja odkrivanje dejavnikov, ki vplivajo na davčno moralo, še posebej med podjetniki. Glavni namen magistrskega dela je na podlagi preteklih raziskav odkriti in oceniti dejavnike davčne morale pri podjetnikih v Sloveniji ter jo tudi izmeriti. V magistrskem delu sta bila uporabljena podroben pregled in analiza preteklih raziskav ter literature. Za obdelavo pridobljenih podatkov smo uporabili opisno statistiko, faktorsko analizo ter regresijsko analizo. Oblikovali smo merski instrument, s katerim smo odkrili statistično vplivne dejavnike ter izmerili davčno moralo. Pripravili smo priporočilo, ki bi lahko pripomoglo k zvišanju davčne morale. Glede na odziv odgovorov zaznavamo, da podjetniki niso zainteresirani za anketiranje tovrstne tematike. V raziskavi je bilo ugotovljeno, da je med slovenskimi podjetniki davčna morala zelo visoka, nanjo pa vplivajo trije dejavniki, obravnava davkoplačevalcev, upravičenost utajevanja ter priložnost utajevanja. Med najbolj vplivnimi je dejavnik upravičenost utajevanja. Raziskava za oblast podaja ugotovitve ter predloge, ki jih lahko oblast upošteva pri ustvarjanju ter izvajanju politike. Ob upoštevanju predlogov bo pripomogla k dvigu davčne morale. Na znanstvenem področju ponuja širok spekter zbrane literature na enem mestu. Podaja ugotovitve ter poudarja omejitve, ki se jim lahko v prihodnjem raziskovanju izognemo. Ponuja konkretno začetno točko za ponovno izvajanje raziskave, ki jo je možno dvigniti na višjo raven in jo mednarodno primerjati.Type of material - master's thesis ; adult, seriousPublication and manufacture - Ljubljana : [B. Begič], 2021Language - slovenianCOBISS.SI-ID - 69244419
Author
Begič, Benjamin
Other authors
Klun, Maja, 1969- |
Benčina, Jože, matematik
Topics
davčna morala |
dejavniki davčne morale |
faktorska analiza |
regresijska analiza |
davčna utaja |
tax morale |
tax morale factors |
factor analysis |
regression analysis |
tax evasion
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Library/institution |
City | Acronym | For loan | Other holdings |
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Faculty of Administration, Ljubljana | Ljubljana | VUSLJ |
outside loan 1 cop.
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Begič, Benjamin | ![]() |
Klun, Maja, 1969- | 19293 |
Benčina, Jože, matematik | 14402 |
Source: Personal bibliographies
and: SICRIS
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