Tax evasion is illegal and morally controversial. Because of it I have investigated the factors to reduce this action. The most important is the fairness of the tax system. Every tax system is organized differently and each has its own imperfections. Every tax system needs to be compared with others. Considering all the findings of comparison, we need to restructure the tax system. It is also good to know the ideal of the people. While restructuring the tax system we can follow these ideals and thereby achieve higher fairness of the tax system.
In this diploma are presented all theoretical concepts related to the topic of this work. There is also a comparison between the Slovenian and British tax system. The ideal and opinion of people was obtained through a questionnaire.
The analysis showed that Slovenes are quite satisfied with their tax system compared to the British one. This cognition is also reflected in the active voluntary fulfillment of tax obligations. From which we can recognize that tax culture and tax morality depends on the complexity of the tax system itself, on the environment in which the individual lives and the socio-demographic factors, like gender and others.
Because of the interesting results of the survey it is recommended to dedicate further researches on comparisons between Slovenian and other tax systems, for example the Scandinavian tax system. The results of this research can be used in the following surveys as well as in the implementation of changes in and tax legislation. The implementation would increase the tax morality and tax culture. The tax system would become more effective and more fair for citizens.
|
