THE IMPACT OF SELECTED FACTORS ON TAXPAYERS COMPLIANCE BEHAVIOUR WITH TAX ADMINISTRATION

Glavni ekonomski in politični cilj vsake države je gospodarska rast in razvoj, ki ga ta lahko doseže na podlagi ustrezne višine pobranih javnofinančnih prihodkov za proračun države, kar pa je v veliki meri odvisno tudi od davčnega sodelovanja njenih državljanov. Pri davčnem sodelovanju proučujemo raven do katere davčni zavezanec deluje v skladu z davčnimi predpisi, pri tem pa ugotavljamo, katera so tista sporna področja, zaradi katerih državljani morda ne izpolnjujejo svojih davčni obveznosti v polni meri. V sklopu raziskave področja davčnega sodelovanja smo v samem začetku preučili v kolikšni meri je omenjeno področje raziskano v tuji literaturi. Tako smo v uvodnih poglavjih napravili pregled študij in raziskav po posameznih obdobjih, kar nam je omogočilo vpogled v razvoj davčnega sodelovanja. Prav tako smo napravili pregled modelov, ki predstavljajo nadgradnjo davčnega sodelovanja. Davčno sodelovanje je prav tako odsev številnih dejavnikov, ki se med seboj prepletajo in kot končni produkt prikazujejo realno sliko sodelovanja davkoplačevalcev z davčnim organom. Dobro analitično poznavanje posameznega dejavnika nam omogoča njegovo podrobno segmentacijo, saj lahko ugotovimo, kaj je za davčne zavezance najbolj moteče, kar nam zakonodajno omogoča, da sprejmemo ukrepe, ki krepijo prostovoljno davčno sodelovanje. V magistrski nalogi smo dejavnike kategorizirali v ekonomske, psihološke in demografske ter pod vsako kategorijo predstavili vse tiste dejavnike, ki imajo pomembno vlogo pri proučevanju davčnega sodelovanja. Pomemben del naloge predstavlja empirična raziskava v sklopu katere smo analizirali dejavnike verjetnost inšpekcijskega nadzora, osebne, družbene ter nacionalne norme in pravičnost postopkov. V omenjenem delu smo prav tako preverili hipoteze in primerjali pridobljene podatke lastne raziskave s podatki drugih raziskav.The main economic and political objective of each country is the economic growth and development that a country can achieve on the basis of an appropriate level of general government revenue collected for the state budget, which to a large extent also depends on tax cooperation of its citizens. With tax compliance we examined the level to which taxpayers acts in accordance with tax regulations. We wanted to find out which are the problem areas, due to which the citizens may fail to meet their tax obligations in full. Within the research of tax compliance field, we initially examined to what extent the above mentioned field has been researched in the foreign literature. Therefore, in the introductory chapters, we reviewed the studies and research through individual periods, which gave us the opportunity for an insight into the development of tax compliance. We also reviewed the models which represent an upgrade of tax compliance. Tax compliance is also a reflection of the many factors that are intertwined and as a final product show the real picture of compliance of taxpayers with tax authorities. Good analytical understanding of an individual factor enables its detailed segmentation which reveals what is for taxpayers most disturbing. This gives us legislative power to take the measures that enhance voluntary tax compliance. In the present thesis we categorized the factors as economic, psychological and demographic factors and under each category we presented all those factors that are important when considering tax compliance. An important part of the thesis presents empirical research in the context of which we analyzed the probability factors of inspection, personal, social and national norms as well as procedural fairness. In this part of the thesis, we also verified the hypotheses and compared the data obtained from our own survey with data from other research