Tax Morality of the Entrepreneurs in the Northeastern Slovenia

Lidija Hauptman and Maja Matajic
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Lidija Hauptman: University of Maribor, Slovenia
Maja Matajic: University of Maribor, Slovenia

Management, 2012, vol. 7, issue 4, 295-308

Abstract: Tax morale (ethics) includes moral-ethical principles and values of individuals, which have an influence on their decision, whether to pay taxes or not. The first part of the paper indicates the social demographic and social economic factors that have, according to the available research, an influence on the individual’s attitude towards tax morale. The second part of the paper presents and analyses the empirical data, which were collected in the area of the northeastern Slovenia in 2011 and deals with measuring the attitude of the entrepreneurs towards tax morale. The analysis reveals relatively low entrepreneurs’ opinion about tax administration, its employees, and tax legislation. The analysis of the social values’ and norms’ influence on tax morale, however, indicates that social norms and values in northeastern Slovenia are well developed.

Keywords: tax morality; entrepreneur; taxes (search for similar items in EconPapers)
Date: 2012
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