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Title: Odnos Slovencev do davčnih utaj Authors: ID Luthar, Špela (Author) ID Grivec, Malči (Mentor) More about this mentor... Files: MAG_Luthar_Spela_2025.pdf (1,79 MB) MD5: FFFC99D449042C07129C8A86A4DDC038   Language: Slovenian Work type: Master's thesis/paper Typology: 2.09 - Master's Thesis Organization: UNM FEI - University of Novo mesto - Faculty of Economics and Informatics Abstract: Med državljani in državo obstaja razmerje, ki je urejeno z zakoni. Ena veja zakonov se nanaša na področje financ, kamor spadajo tudi davčni zakoni. Z zakoni so opredeljene obveznosti in pravice posameznega subjekta. Tako moramo državljani za določene javne storitve na drugi strani nekaj dati v zameno. Tak primer je plačilo davkov. Če davkov namenoma ne plačujemo, gre za primer davčne utaje in gre v tem primeru za kaznivo dejanje, opredeljeno v 249. členu Kazenskega zakonika, ki navaja, da gre za davčno zatajitev v primeru, ko se nekdo želi na kakršen koli način izogniti plačilu davka. V teoriji je moč zaslediti več različnih vrst davčnih utaj, nas pa je zanimalo, kako pogoste so davčne utaje v praksi. Z anketiranjem smo ugotavljali, kakšen je odnos Slovencev do davčnih utaj in ali sploh vedo, kaj je to davčna utaja. Proučevali smo torej, kakšna je davčna morala Slovencev oz. njihovo zavedanje glede pomena plačevanja davkov. Ugotovitve kažejo, da 90 % anketiranih Slovencev pozna pojem davčne utaje in da je 62 % anketirancev mnenja, da se pogostost davčnih utaj povečuje. Spol, izobrazba in dohodek ljudi imajo vpliv na sodelovanje pri davčni utaji, vendar je večina anketirancev mnenja, da odločitve politikov, ki sprejemajo davčne zakone, privedejo do slabše davčne morale ljudi in da bi zgolj znižanje stopnje davka privedlo k zmanjšanju števila davčnih utaj. Keywords: Davčna utaja, Kazenski zakonik, izogibanje plačilu davka, davčna morala, davčni nadzor. Year of publishing: 2025 PID: 20.500.12556/ReVIS-12870  COBISS.SI-ID: 263432451  Publication date in ReVIS: 23.12.2025 Views: 531 Downloads: 13 Metadata:    Cite this work Plain text BibTeX EndNote XML EndNote/Refer RIS ABNT ACM Ref AMA APA Chicago 17th Author-Date Harvard IEEE ISO 690 MLA Vancouver : Copy citation

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Language:	English
Title:	Attitudes of Slovenes towards Tax Evasion
Abstract:	There is a relationship between citizens and the state that is regulated by laws. One branch of laws refers to the field of finance, which also includes tax laws. Laws define the obligations and rights of an individual entity. So, in exchange for certain public services, citizens must also give something in return. One such example is paying taxes. If we intentionally do not pay taxes, it is a case of tax evasion, and in this case it is a criminal offense defined in Article 249 of the Criminal Code, which states that tax evasion is when someone wants to avoid paying taxes in any way. In theory, we can find several different types of tax evasion, but we were interested in how common tax evasion is in practice. Through a survey, we determined what is the attitude of Slovenians towards tax evasion, whether they even know what tax evasion is. We therefore studied what the tax morality of Slovenians is, or their awareness of the importance of paying taxes. The findings indicate that 90 % of surveyed Slovenians know the concept of tax evasion and that 62 % of respondents think that the frequency of tax evasion is increasing. Gender, education, and income of people have an impact on participation in tax evasion, but the majority of respondents think that the decisions of politicians who pass tax laws lead to a worse tax morale of people and that simply lowering the tax rate would lead to a decrease in the number of tax evasion.
Keywords:	Tax evasion, Criminal Code, tax avoidance, tax morality, tax control.

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