Tax morale is becoming an increasingly important topic of today's social system, particularly from the point of view of the state. However, a considerable challenge is the identification of factors affecting tax morale, particularly among entrepreneurs. The main purpose of the master's thesis is to identify and assess the factors of tax morale among entrepreneurs in the Slovenia, as well as to measure the tax morale among entrepreneurs based on past research.
The master's thesis used a detailed overview and analysis of past research and literature. Descriptive statistics, factor analysis and regression analysis were used for data processing. A measuring instrument was created to identify influential factors and measure tax morale. A recommendation has also been prepared, containing measures that could help to increase tax morale.
Based on the responses, it seems that entrepreneurs are not interested in surveys on this topic. The survey found that tax morale is very high among Slovenian entrepreneurs. Only three factors were found to be influential, i.e. “treatment of taxpayers”, “justification of evasion” and “opportunity for evasion”, with “justification of evasion” being the most influential factor. The survey provides findings and suggestions that the authorities can take into account when creating and implementing the tax policy. By taking the proposals into account, it will help to raise the tax morale. For scientists, the survey offers a wide range of literature collected in one place. It also provides findings and highlights the limitations that can be avoided in future research. In doing so, it offers a concrete starting point for the re-implementation of the survey, which can be raised to a higher level and compared internationally.
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