Tax evasion and taxpayers behaviour

Predmet ovog diplomskog rada je porezna evazija, a cilj rada je predstavljanje zaključaka stručnjaka koji se bavili proučavanjem ponašanja koje dovodi do ispunjavanja, odnosno neispunjavanja porezne obveze. Porezna evazija rezultat je činidaba i propuštanja koje porezni obveznik poduzima radi izbjegavanja plaćanja poreza. Može biti zakonita ili dopuštena koja nije u sukobu sa zakonom ili drugim propisima, te nezakonita ili nedopuštena, koja za sobom povlači sankcije. Razumijevanje razloga zbog kojih porezni obveznici udovoljavaju ili ne poreznim propisima je cilj mnogih istraživanja u proteklih nekoliko desetljeća. Pretpostavlja se da bi porezne vlasti u slučaju boljeg razumijevanja razloga zbog kojih porezni obveznici prijavljuju poreze ili ne, bile u mnogo boljoj poziciji da ostvare višu razinu poreznih prijava, učinkovitije premoste porezni jaz i u konačnici uberu više porezne prihode. U radu su korišteni sekundarni izvori podataka prikupljeni iz domaće i strane znanstvene i stručne literature. Korištene su sljedeće metode istraživanja: metoda deskripcije, kompilacije, sinteze, analize, klasifikacije te dedukcije.The subject of this master thesis is tax evasion, and the aim of this paper is to provide insights into the conclusions of experts who have studied the behaviour that leads to the fulfilment, that is, the non-fulfilment of the tax obligation. Tax evasion is the result of acts and omissions the taxpayer takes to avoid paying taxes. It may be legal or permissible, which is not in conflict with the law or other regulations, and illegal or impermissible, which involves sanctions. Understanding why taxpayers comply or not has been the goal of much research over the past few decades. The assumption is that if the Tax Authorities have better understanding on taxpayers’ reasons on declaring taxes or not, they would be in a much better position to achieve a higher level of tax returns, more effectively to bridge the tax gap, and ultimately to achieve higher tax revenues. The paper uses secondary sources of data collected from domestic and foreign scientific and professional literature. The following research methods were used: descriptive, compilation, synthesis, analysis, classification, and deduction methods