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2020, vol. 15, br. 1, str. 69-80
Uticaj odnosa između države, državnih institucija i poreskih obveznika na spremnost plaćanja poreza
aÓbuda University, Doctoral School on Safety and Security Sciences, Budapest, Hungary
bÓbuda University, Faculty of Business and Management, Budapest, Hungary

e-adresad.piri@globalprofit.hu
Ključne reči: spremnost na plaćanje poreza; vlada; skrivena ekonomija; poreski sistem; utaja poreza
Sažetak
Postoji nekoliko ekonomskih modela u literaturi koji traže korelacije između ljudskog ponašanja, stavova, utaje poreza i njegovih rizika, i njihove institucionalne pozadine. Vrednosti, društvene norme i stavovi variraju od zemlje do zemlje, a te razlike imaju merljiv uticaj na ekonomsko ponašanje. Neetičko poslovno ponašanje i uzroci skrivene ekonomije, široko se istražuju različitim istraživačkim metodama. Na osnovu rezultata mnogih studija, možemo pretpostaviti da poverenje u vladu, stabilnost poreskog sistema i tretman poreskih obveznika, kao partnera i njihovo poštovanje, pozitivno utiču na spremnost plaćanja poreza. Pored toga, direktno političko učešće građana, njihovo učešće u političkim odlukama i demokratija, takođe imaju značajan pozitivan uticaj na poreski moral. Svrha ovog rada je da podrži ove tvrdnje na osnovu upitnika koji su sproveli kompetentni rukovodioci malih i srednjih preduzeća u Mađarskoj uz pomoć dubinskih intervjua, sa ekonomsko - psihološke tačke gledišta, uz učešće ispitanika koji su kao poreski obveznici prisutni u nekoliko zemalja.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/sjm15-21750
objavljen u SCIndeksu: 09.06.2020.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0