ANALIZA VPLIVA IZOBRAZBE NA DAVČNO ETIKO DRŽAVLJANOV

Gabrovec, Anja (author), Klun, Maja (mentor)

Okusna kepica sladoleda brez računa ali samo prijateljska pomoč pri gradnji hiše, na prvi pogled tako nedolžni dejanji. Ni nam veliko mar, da je sladoledar sladoled prodal brez računa, vendar takšnega dejanja ne bi smeli dopustiti. Plačevanje davkov predstavlja državne prihodke, ki zagotavljajo javne storitve, kot so denimo šolanje naših otrok, zdravstvo in varnost. Dopuščanje storitev brez računa izkazuje našo davčno etiko. Sprašujemo se ali lahko z izobrazbo vplivamo na naše etično ravnanje pri izpolnjevanju davčnih obveznosti? Namen je bil pripraviti analizo, ki bi prispevala k razumevanju dejavnikov davčne etike in pripraviti fundamentalno podlago za boljšo ozaveščenost in davčno etiko državljanov. Različne študije so oblikovale veliko mnenj v odnosu izobrazbe do davčne etike državljanov. Raziskave, ki bi vključevala samo aspekt izobrazbe v Sloveniji pa žal ni bilo mogoče najti. S tem namenom je bila izvedena analiza s pomočjo anketnega vprašalnika, s katerim smo ugotavljali povezavo med izobrazbo in davčno etiko. Ugotovitve so pokazale, da je samo v enem izmed petih anketnih vprašanj v sklopu preverjanja davčne etike moč najti povezanost med davčno etiko, izobrazbo in smerjo le te. Hipoteze smo tako delno ovrgli. K potrditvi smo stremeli s tretjo hipotezo, kjer je bilo ugotovljeno, da se anketiranci, kljub mnenju, da bi se v določenih situacijah tudi sami izognili davkom, popolnoma zavedajo posledic tega dejanja, kar smatramo kot zanimivo dejstvo. V slovenskem učnem sistemu tako ni primernega ozaveščanja ali osnovnega izobraževanja državljanov o pomembnosti in namenu davkov, kar bi v prihodnje lahko uporabno implementirali.

• Language: Slovenian
• Keywords: davčna utaja, davčno izogibanje, siva ekonomija, zaposlovanje na črno, pranje denarja, davčna etika, izobrazba
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2019
• PID: 20.500.12556/RUL-110546
• Publication date in RUL: 16.09.2019

Secondary language

• Language: English
• Title: IMPACT ANALYSIS OF EDUCATION ON TAX ETHICS OF CITIZENS

Abstract

A tasty scoop of ice-cream without a receipt or just helping your friend building a house are at first sight innocent acts. We do not care much if the ice-cream seller sold us the icecream without the receipt, but we shouldn’t let that happen. Paying taxes represents an income to the country that provides public services: education of our children, healthcare, and safety. Allowing services without demanding a receipt shows our tax ethic. We are asking ourselves if education can affect our behaviour by fulfilling our tax obligations? The goal was to prepare an analysis that would contribute to understanding of the tax ethic factors, and to prepare a fundamental basis for better awareness of general tax ethics of the citizens. Different studies have helped shape many opinions on education affecting the tax ethic of citizens. A study, which would just include the aspect of education could not be found. The analysis was performed with the help of a survey that showed the connection between education and tax ethic. The results have shown that just one in five surveys indicates a correlation between tax ethic and education. The hypotheses were partially refuted. The results support the third hypothesis. It indicates that in certain situations the respondents evade taxes, fully aware of the circumstances. We consider it as an interesting fact. Therefore, there is no proper awareness in the Slovene educational system or basic education of citizens about the importance and purpose of taxes. In the future these findings could be usefully implemented.

• Keywords: tax evasion, tax avoidance, black economy, informal employment, moneylaundering, tax ethic, education