Утицај односа између државе, државних институција и пореских обвезника на спремност плаћања пореза
Sažetak
Постоји неколико економских модела у литератури који траже корелације између људског понашања, ставова, утаје пореза и његових ризика, и њихове институционалне позадине. Вредности, друштвене норме и ставови варирају од земље до земље, а те разлике имају мерљив утицај на економско понашање. Неетичко пословно понашање и узроци скривене економије, широко се истражују различитим истраживачким методама. На основу резултата многих студија, можемо претпоставити да поверење у владу, стабилност пореског система и третман порезких обвезника, као партнера и њихово поштовање, позитивно утичу на спремност плаћања пореза. Поред тога, директно политичко учешће грађана, њихово учешће у политичким одлукама и демократија, такође имају значајан позитиван утицај на порески морал. Сврха овог рада је да подржи ове тврдње на основу упитника који су спровели компетентни руководиоци малих и средњих предузећа у Мађарској уз помоћ дубинских интервјуа, са економско - психолошке тачке гледишта, уз учешће испитаника који су као порески обвезници присутни у неколико земаља.
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