The Attitude of Business Students toward the Ethics of Tax Evasion
Ključne besede:
davčna utaja, davčna etika, študenti ekonomije, SlovenijaPovzetek
V prispevku proučujemo odnos do etičnosti davčnega utajevanja, ki se v literaturi pojasnjuje s tremi pogledi po Crowu. Predstavljamo rezultate raziskave, ki smo jo iz- vedli med študenti ekonomije v Sloveniji. Z raziskavo smo želeli ugotoviti, kateri pog- led o etičnosti davčnega utajevanja zastopajo študenti ekonomije in ali se odnos do etičnosti davčnega utajevanja razlikuje glede na spol. Raziskava je razkrila, da štu- denti ekonomije v Sloveniji zastopajo stališče, da je davčna utaja etična pod dolo- čenimi pogoji in v določenih okoliščinah, ugotovljene so bile tudi razlike v odnosu do etičnosti davčnega utajevanja po spolu.
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