Siva ekonomija in davčna moralnost: ali obstaja razlika med spoloma?
DOI:
https://doi.org/10.32015/JIMB/2019-11-1-1Ključne besede:
siva ekonomija, okvir spolzkega nagiba, razlike med spolomaPovzetek
Davčne stopnje in davčna morala so, poleg ostalih, gonilne sile sive ekonomije. Okvir spolzkega nagiba kot konceptualno orodje združuje ekonomske in psihološke dejavnike, ki kažejo, da na davčno skladnost vplivajo (i) zaupanje v organe, (ii) pristojnost organov, (iii) prostovoljno izpolnjevanje davčnih obveznosti in (iv) izvrševanje skladnosti z davki. Avtorica v prispevku preverja morebitne razlike glede na spol s predpostavkami okvira spolzkega nagiba na vzorcu 656 anketirancev; 315 moških in 341 žensk. Pri prostovoljnem izpolnjevanju davčnih obveznosti ni bilo ugotovljenih bistvenih razlik med moškimi in ženskami, medtem ko je bila ugotovljena pomembna razlika pri uveljavljanju davčne skladnosti.
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