Tax Morale and Tax Mentality in Slovenia
Ključne besede:
finančna psihologija, davčna morala, davčna mentaliteta, davčna miselnost, dejavniki, ki pospešujejo davčno moralo, dejavniki, ki izboljšujejo davčno moralo in davčni sistemPovzetek
Gospodarska in finančna kriza, ki je v številnih državah povzročila proračunski primanjkljaj, je najočitnejši vzrok zanimanja oblasti in raziskovalcev za dejavnike, ki obli- kujejo vedenje posameznikov in podjetij na področju davkov in vplivajo nanj. Gre za vprašanje, zakaj so davčni zavezanci pripravljeni sprejeti davčno politiko, zakaj se nekateri izogibajo plačilu davka in drugi, kljub nizkemu tveganju razkritja, voljno iz- polnjujejo svoje davčne obveznosti. Empirične raziskave nakazujejo, da voljnosti plačevanja davkov ni mogoče zadovoljivo pojasniti zgolj z zunanjimi dejavniki, kot so davčne stopnje, globe ali druga tveganja, npr. verjetnost inšpiciranja, ampak kažejo na kompleksnost vzrokov in njihovih interakcij. Izkazalo se je, da na izpolnjevanje davčnih obveznosti vpliva več zunanjih dejavnikov (družbeni, sistemski, situacijski), prav tako pa tudi več čisto subjektivnih dejavnikov (značilnosti posameznika, motivacija in notranja naravnanost, pogosto označena tudi kot davčna morala). Prav davčna morala naj bi bila eden najpomembnejših dejavnikov, ki določajo vedenje in ravnanje posameznika v davčnem sistemu. V raziskavi smo skušali sestaviti pregled dosedanjih spoznanj iz novejše literature ter jih umestiti v kontekst slovenskega davčnega sistema. Skušali smo ugotoviti, kako anketiranci dojemajo davčni sistem v Sloveniji, opredelili smo njihovo dojemanje davčne morale in v luči najnovejših spoznanj s tega področja raziskali dejavnike, povezane z davčno moralo in davčnim vedenjem.
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