Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza
Morality of informality: Tax morale in the Serbian business sector: An empirical investigation
Апстракт
Rad razmatra stavove i percepcije poslovnog sektora u Republici Srbiji u pogledu opravdanosti izbegavanja plaćanja poreza i istražuje okolnosti u kojima se poreska evazija smatra prihvatljivom. Na osnovu ankete 1.049 preduzeća i preduzetnika dobijamo robusne rezultate u pogledu uticaja stavova o kompetencijama i radu poreske uprave na poreski moral. Rad analizira podatke koristeći logit model poređanog izbora i parcijalni proporcionalni model izgleda kao bolji pristup. Percepcija rizika otkrivanja neplaćanja poreza, kao i mišljenja o opštoj tolerantnosti poreske evazije u društvu takođe su povezani sa nižim poreskim moralom vlasnika i direktora preduzeća i preduzetnika. Rezultati ukazuju sa je u predstojećem periodu za poboljšanje usklađenosti sa poreskim propisima u Srbiji od izuzetnog značaja da poreske vlasti poboljšaju percepciju i odnos sa poreskim obveznicima sektora preduzeća.
The paper examines the attitudes and perceptions of Serbian businesses regarding justifiability of tax evasion and assess factors that make tax evasion morally acceptable. Using survey of 1,049 businesses in Serbia, the paper finds strong evidence that the negative evaluation of the tax authorities is associated with lower tax morality. Both the ordered logit model (OLM) and the partial proportional odds model (PPOM) as a desirable alternative to OLM were used in the analysis. The perception of the risk of being caught and the overall tolerance of tax evasion are also associated with lower tax morality of businesses (business owners and managers). Results suggest that in the next period it would be important for the Serbian tax authorities to improve how businesses perceive their activities and significantly improve their perception and relationship with business taxpayers.
Кључне речи:
vlasnici preduzeća / siva ekonomija / poreski moral / poreska usklađenost / tax morality / tax compliance / informal economy / business ownersИзвор:
Industrija, 2019, 47, 1, 43-60Издавач:
- Ekonomski institut, Beograd
Финансирање / пројекти:
- Projekat Pravnog fakulteta Univerziteta u Beogradu: Identitetski preobražaj Srbije
Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Radulović, Branko PY - 2019 UR - https://ralf.ius.bg.ac.rs/handle/123456789/1158 AB - Rad razmatra stavove i percepcije poslovnog sektora u Republici Srbiji u pogledu opravdanosti izbegavanja plaćanja poreza i istražuje okolnosti u kojima se poreska evazija smatra prihvatljivom. Na osnovu ankete 1.049 preduzeća i preduzetnika dobijamo robusne rezultate u pogledu uticaja stavova o kompetencijama i radu poreske uprave na poreski moral. Rad analizira podatke koristeći logit model poređanog izbora i parcijalni proporcionalni model izgleda kao bolji pristup. Percepcija rizika otkrivanja neplaćanja poreza, kao i mišljenja o opštoj tolerantnosti poreske evazije u društvu takođe su povezani sa nižim poreskim moralom vlasnika i direktora preduzeća i preduzetnika. Rezultati ukazuju sa je u predstojećem periodu za poboljšanje usklađenosti sa poreskim propisima u Srbiji od izuzetnog značaja da poreske vlasti poboljšaju percepciju i odnos sa poreskim obveznicima sektora preduzeća. AB - The paper examines the attitudes and perceptions of Serbian businesses regarding justifiability of tax evasion and assess factors that make tax evasion morally acceptable. Using survey of 1,049 businesses in Serbia, the paper finds strong evidence that the negative evaluation of the tax authorities is associated with lower tax morality. Both the ordered logit model (OLM) and the partial proportional odds model (PPOM) as a desirable alternative to OLM were used in the analysis. The perception of the risk of being caught and the overall tolerance of tax evasion are also associated with lower tax morality of businesses (business owners and managers). Results suggest that in the next period it would be important for the Serbian tax authorities to improve how businesses perceive their activities and significantly improve their perception and relationship with business taxpayers. PB - Ekonomski institut, Beograd T2 - Industrija T1 - Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza T1 - Morality of informality: Tax morale in the Serbian business sector: An empirical investigation EP - 60 IS - 1 SP - 43 VL - 47 DO - 10.5937/industrija47-20040 UR - conv_1276 ER -
@article{ author = "Radulović, Branko", year = "2019", abstract = "Rad razmatra stavove i percepcije poslovnog sektora u Republici Srbiji u pogledu opravdanosti izbegavanja plaćanja poreza i istražuje okolnosti u kojima se poreska evazija smatra prihvatljivom. Na osnovu ankete 1.049 preduzeća i preduzetnika dobijamo robusne rezultate u pogledu uticaja stavova o kompetencijama i radu poreske uprave na poreski moral. Rad analizira podatke koristeći logit model poređanog izbora i parcijalni proporcionalni model izgleda kao bolji pristup. Percepcija rizika otkrivanja neplaćanja poreza, kao i mišljenja o opštoj tolerantnosti poreske evazije u društvu takođe su povezani sa nižim poreskim moralom vlasnika i direktora preduzeća i preduzetnika. Rezultati ukazuju sa je u predstojećem periodu za poboljšanje usklađenosti sa poreskim propisima u Srbiji od izuzetnog značaja da poreske vlasti poboljšaju percepciju i odnos sa poreskim obveznicima sektora preduzeća., The paper examines the attitudes and perceptions of Serbian businesses regarding justifiability of tax evasion and assess factors that make tax evasion morally acceptable. Using survey of 1,049 businesses in Serbia, the paper finds strong evidence that the negative evaluation of the tax authorities is associated with lower tax morality. Both the ordered logit model (OLM) and the partial proportional odds model (PPOM) as a desirable alternative to OLM were used in the analysis. The perception of the risk of being caught and the overall tolerance of tax evasion are also associated with lower tax morality of businesses (business owners and managers). Results suggest that in the next period it would be important for the Serbian tax authorities to improve how businesses perceive their activities and significantly improve their perception and relationship with business taxpayers.", publisher = "Ekonomski institut, Beograd", journal = "Industrija", title = "Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza, Morality of informality: Tax morale in the Serbian business sector: An empirical investigation", pages = "60-43", number = "1", volume = "47", doi = "10.5937/industrija47-20040", url = "conv_1276" }
Radulović, B.. (2019). Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza. in Industrija Ekonomski institut, Beograd., 47(1), 43-60. https://doi.org/10.5937/industrija47-20040 conv_1276
Radulović B. Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza. in Industrija. 2019;47(1):43-60. doi:10.5937/industrija47-20040 conv_1276 .
Radulović, Branko, "Moralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analiza" in Industrija, 47, no. 1 (2019):43-60, https://doi.org/10.5937/industrija47-20040 ., conv_1276 .
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