Percepcija i izazovi porezne evazije

master's thesis

• Title (english): Perception and challenges of tax evasion
• Author: Marta Buljan
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-04-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Osnovna zadaća ovoga rada je analizirati porezni moral i čimbenike koji ga oblikuju te istražiti percepciju ljudi o poreznoj evaziji i poreznom moralu. Porezna evazija pokazatelj je neprihvaćanja poreznog opterećenja, a njezino postojanje u društvu ostavlja mnogobrojne negativne posljedice na makroekonomsku politiku i cjelokupno društvo. Vrlo je važno da u društvu prevladava kultura usklađenosti s poreznim obvezama, međutim, to je ostvarivo onda kada se porezi smatraju opravdanima, a sustav pravednim. Stoga, veliku važnost za poreznu politiku može imati razumijevanje čimbenika koji oblikuju porezni moral, kako bi takva saznanja bila primijenjena u politici te povećala stope usklađenosti ponašanja poreznih obveznika s poreznim obvezama. Rad se sastoji od šest poglavlja. Na početku rada definirana je porezna evazija, njezini oblici i učinci, a zatim je prikazan doprinos bihevioralne ekonomije razumijevanju ponašanja poreznih obveznika te je detaljno opisan porezni moral. S obzirom na to da je za razumijevanje poreznog morala ključno znati koji čimbenici ga oblikuju, u sljedećem poglavlju provedena je analiza čimbenika na temelju pregleda porezne i bihevioralne literature. Doprinos ovog rada je istraživanje s pomoću kojeg se saznaje u kolikoj mjeri analizirani čimbenici oblikuju porezni moral ispitanika, odnosno koji su glavni motivi za ponašanje poreznih obveznika u Hrvatskoj. Na kraju rada, izveden je zaključak na temelju prethodno provedenog istraživanja. Za potrebe pisanja rada, podaci su prikupljeni iz različitih sekundarnih izvora te su korištene sljedeće metode: metoda deskripcije, analiza, povijesna metoda, deduktivna metoda i kvantitativna metoda istraživanja.

Abstract (english)

The primary aim of this paper is to analyze tax morale and factors that shape it, while also exploring people's perception regarding tax evasion and tax morale. Tax evasion is an indicator of non-acceptance of the tax burden, and its existence in society leaves numerous negative consequences on macroeconomic policy and society as a whole. It is very important that culture of tax compliance is established within society, however, this is achievable when taxes are considered justified and the system fair. Therefore, understanding factors that shape tax morale can be of great importance for tax policy, in the way that such knowledge can be applied in policy and increase rates of tax compliance. The paper consists of six chapters. At the outset of the paper, the definition of tax evasion along with its various forms and effects is presented. Following that, the paper delves into how behavioral economics contributes to understanding taxpayers' behaviour, and provides a detailed exploration of tax morale. To understand tax morale, it is crucial to identify factors that influence it, and therefore, in the next chapter, an analysis of factors based on tax and behavioral literature is carried out. The contribution of this paper is the research that helps to find out to what extent the analyzed factors shape the tax morale of the respondents, i.e. what are the primary motives driving taxpayers' behavior in Croatia. At the end of the paper, a conclusion was drawn based on the previously conducted research. For the purposes of writing this paper, data was collected from various secondary sources and the following research methods were used: descriptive method, analysis, historical and deductive method and quantitative research method.

• Keywords: porezna evazija; porezni moral; bihevioralna ekonomija; norme; povjerenje u vlast
• Keywords (english): tax evasion; tax morale; behavioural economics; norms; trust in government
• Language: croatian
• URN:NBN: urn:nbn:hr:148:148884
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-04-19 09:22:52