Since 2014
Tax Morale and Tax Mentality in Slovenia
Journal of Contemporary Issues in Economics and Business
View Archive Info| Field | Value | |
| Title |
Tax Morale and Tax Mentality in Slovenia
|
|
| Creator |
Čokelc, Stanko; Revidicom, revizijska družba d.o.o.
Križman, Ana; Samostojna raziskovalka |
|
| Subject |
Economy
Financial psychology; tax morale; tax mentality; tax perception; tax system |
|
| Description |
The economic and financial crisis, which resulted in budget deficits in several countries,was the most evident cause generating authorities’ and researchers’ interest inthe decisive factors influencing the behavior of individuals and corporations in taxmatters. The question arises why taxpayers are willing to accept the tax policy of thestate, why some avoid paying their taxes and why others voluntarily fulfil their tax obligationsdespite the relatively low detection risk. Empirical research indicates that thevolition to pay one’s taxes cannot be sufficiently explained exclusively by external factors,such as tax rates, fines, and other risks (e.g., probability of a tax audit), but ratherpoints to a complex interplay of causes and their interactions. Several external factors(societal, systemic, and situational) and a number of purely subjective factors (the individual’scharacter, motivation, and inner conscience, often referred to as tax morale)have been proven to affect the settlement of one’s tax obligations. Tax morale is thoughtto be one of the key factors affecting the behavior and actions of individuals withrespect to the tax system. In our research, we aimed to provide an overview of the presentfindings from the most recent literature and position them in the context of the Sloveniantax system. We attempted to discern how respondents view the Slovenian taxsystem, investigating their perception of tax morale and researching the factors linkedto tax morale and tax behavior in light of the most recent findings in this field.
|
|
| Publisher |
Faculty of Economics and Business
|
|
| Contributor |
—
|
|
| Date |
2014-04-30
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
|
| Format |
application/pdf
|
|
| Identifier |
http://ng-epf.si/index.php/ngoe/article/view/74
|
|
| Source |
Naše gospodarstvo/Our economy; Vol 60, No 1-2 (2014); 47-61
2385-8052 0547-3101 |
|
| Language |
eng
|
|
| Relation |
http://ng-epf.si/index.php/ngoe/article/view/74/71
|
|
| Rights |
Copyright (c) 2015 Naše gospodarstvo/Our economy
|
|