VERTIKALNA IZENAČENOST DAVKOV V OČEH STROKE IN DRŽAVLJANOV

KLOPČIČ, JELENA (author), Klun, Maja (mentor)

V magistrskem delu nas je zanimalo kaj meni stroka in državljani o vertikalni izenačenosti v Sloveniji. Vertikalna izenačenost pravi, naj se zavezanci, ki niso v enakem položaju obravnavajo različno, pri tem pa je potrebno upoštevati vse relevantne značilnosti. Glavni namen je bil poglobitev v »pravičnost« davčnega sistema v Sloveniji ter primerjati z ostalimi državami, v katerih se je izvajala podobna anketa. Pri izdelavi magistrskega dela je v teoretičnem delu uporabljena metoda deskripcije in kompilacije, s katerima so opisana dejstva in povzeta stališča drugih avtorjev. V analitičnem delu je uporabljena kvantitativna metoda analize podatkov. Prikazani so izbrani podatki iz ankete o davčnem sistemu, z metodo korelacije je predstavljena povezanost odgovorov in s komparativno metodo so primerjani odgovori stroke in državljanov ter odgovori stroke z izbranimi državami. Skozi proučevanje se pokaže, da se stroka zavzema za vertikalno izenačenost tako v Sloveniji, kot Hrvaški, ZDA in BIH. Za pravično porazdelitev med strokovnjaki se najbolj zavzemajo v javnem sektorju. Raziskava pa tudi pokaže, da je mnenje državljanov v Sloveniji zelo neopredeljeno, kar je lahko posledica prevelike strokovnosti ankete ali premajhna izobraženost. Magistrsko delo je primerno za vse, ki jih področje davkov zanima. Verjamem, da lahko vsakemu bralcu približa socialno naravo, ki se kaže s prerazdeljevanjem. Na podlagi ankete, ki je bila izvedena različnih državah je narejena primerjava, ki je lahko uporabna še za nadaljnje raziskovanje na davčnem področju.

• Language: Slovenian
• Keywords: davki, davčni sistem, socialna politika, vertikalna izenačenost, anketa davčnih svetovalcev
• Work type: Master's thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2017
• PID: 20.500.12556/RUL-94440
• Publication date in RUL: 25.08.2017

Secondary language

• Language: English
• Title: Vertical equity of taxes in the eyes of the expert and citizens

Abstract

In the master's thesis, we were interested in what the opinion of the profession in the citizens about vertical equity in Slovenia. Vertical equity says that taxpayers who are not in the same situation should be treated differently, while all the relevant characteristics have to be taken into account. The main purpose of the master's thesis was to burrow into the "fairness" of the tax system in Slovenia and compare it with other countries in which a similar survey was carried out. The theoretical part of the master thesis includes the method of description and compilation which describe the facts and summarize the views of other authors. The analytical part includes a quantitative method of data analysis. Selected data from the tax system survey are presented, the correlation method presents the correlation of answers, and the comparative method compares the answers of the profession and the citizens and the answers of the profession with the selected countries. The study shows that the profession strive for vertical equality in Slovenia as well as in Croatia, in USA and in Bosnia and Herzegovina. Among professionals, the public sector professionals strive the most for the fair distribution. The survey also shows that the opinion of citizens in Slovenia is very undefined, which may be due to the excessive proficiency of the survey or insufficient education of the citizens. The master's thesis is appropriate for anyone interested in the field of taxation. I believe that it can approach the social nature to every reader, which is reflected by redistribution. A comparison that was made based on the survey carried out in different countries can be useful for further research in the tax area.

• Keywords: taxes, tax system, social policy, vertical equity, expert opinion survey