Moralnost neformalnog poslovanja: Poreski moral sektora preduzeća u Srbiji – empirijska analiza
Sažetak
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.
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