Приказ основних података о документу

Morality of informality: Tax morale in the Serbian business sector: An empirical investigation

dc.creatorRadulović, Branko
dc.date.accessioned2024-03-11T15:08:48Z
dc.date.available2024-03-11T15:08:48Z
dc.date.issued2019
dc.identifier.issn0350-0373
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1158
dc.description.abstractRad 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.sr
dc.description.abstractThe 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.en
dc.publisherEkonomski institut, Beograd
dc.relationProjekat Pravnog fakulteta Univerziteta u Beogradu: Identitetski preobražaj Srbije
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-sa/4.0/
dc.sourceIndustrija
dc.subjectvlasnici preduzećasr
dc.subjectsiva ekonomijasr
dc.subjectporeski moralsr
dc.subjectporeska usklađenostsr
dc.subjecttax moralityen
dc.subjecttax complianceen
dc.subjectinformal economyen
dc.subjectbusiness ownersen
dc.titleMoralnost neformalnog poslovanja - poreski moral sektora preduzeća u Srbiji - empirijska analizasr
dc.titleMorality of informality: Tax morale in the Serbian business sector: An empirical investigationen
dc.typearticle
dc.rights.licenseBY-SA
dc.citation.epage60
dc.citation.issue1
dc.citation.other47(1): 43-60
dc.citation.rankM51
dc.citation.spage43
dc.citation.volume47
dc.identifier.doi10.5937/industrija47-20040
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/133/1155.pdf
dc.identifier.rcubconv_1276
dc.type.versionpublishedVersion


Документи

Thumbnail

Овај документ се појављује у следећим колекцијама

Приказ основних података о документу