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2019, vol. 47, br. 1, str. 43-60
Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza
Univerzitet u Beogradu, Pravni fakultet

e-adresabradulovic@ius.bg.ac.rs
Projekat:
This paper is a result of the University of Belgrade Faculty of Law project titled: Serbia's Identity Transformation

Ključne reči: poreski moral; vlasnici preduzeća; siva ekonomija; poreska usklađenost
Sažetak
Rad razmatra stavove i percepcije poslovnog sektora u Republici Srbiji u pogledu opravdanosti izbegavanja plaćanja poreza i istražuje okolnosti u kojima se poreska evazija smatra prihvatljivom. Na osnovu ankete 1.049 preduzeća i preduzetnika dobijamo robusne rezultate u pogledu uticaja stavova o kompetencijama i radu poreske uprave na poreski moral. Rad analizira podatke koristeći logit model poređanog izbora i parcijalni proporcionalni model izgleda kao bolji pristup. Percepcija rizika otkrivanja neplaćanja poreza, kao i mišljenja o opštoj tolerantnosti poreske evazije u društvu takođe su povezani sa nižim poreskim moralom vlasnika i direktora preduzeća i preduzetnika. Rezultati ukazuju sa je u predstojećem periodu za poboljšanje usklađenosti sa poreskim propisima u Srbiji od izuzetnog značaja da poreske vlasti poboljšaju percepciju i odnos sa poreskim obveznicima sektora preduzeća.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/industrija47-20040
objavljen u SCIndeksu: 16.08.2019.
metod recenzije: dvostruko anoniman
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