IDEAS home Printed from https://ideas.repec.org/a/mgt/youmng/v7y2012i4p295-308.html
   My bibliography  Save this article

Tax Morality of the Entrepreneurs in the Northeastern Slovenia

Author

Listed:
  • Lidija Hauptman

    (University of Maribor, Slovenia)

  • Maja Matajic

    (University of Maribor, Slovenia)

Abstract

Tax morale (ethics) includes moral-ethical principles and values of individuals, which have an influence on their decision, whether to pay taxes or not. The first part of the paper indicates the social demographic and social economic factors that have, according to the available research, an influence on the individual’s attitude towards tax morale. The second part of the paper presents and analyses the empirical data, which were collected in the area of the northeastern Slovenia in 2011 and deals with measuring the attitude of the entrepreneurs towards tax morale. The analysis reveals relatively low entrepreneurs’ opinion about tax administration, its employees, and tax legislation. The analysis of the social values’ and norms’ influence on tax morale, however, indicates that social norms and values in northeastern Slovenia are well developed.

Suggested Citation

  • Lidija Hauptman & Maja Matajic, 2012. "Tax Morality of the Entrepreneurs in the Northeastern Slovenia," Management, University of Primorska, Faculty of Management Koper, vol. 7(4), pages 295-308.
    • Handle: RePEc:mgt:youmng:v:7:y:2012:i:4:p:295-308
    as

    Download full text from publisher

    File URL: http://www.fm-kp.si/zalozba/ISSN/1854-4231/7_295-308.pdf
    File Function: full text in Slovene
    Download Restriction: no
    File URL: http://www.fm-kp.si/zalozba/ISSN/1854-4231/7_367-369.pdf
    File Function: abstract in English
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mgt:youmng:v:7:y:2012:i:4:p:295-308. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alen Jezovnik (email available below). General contact details of provider: https://edirc.repec.org/data/fmkupsi.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.