Makroekonomski dejavniki in izpolnjevanje davčnih obveznosti
Ključne besede:
izpolnjevanje davčnih obveznosti, makroekonomski dejavniki, gospodarska krizaPovzetek
Prostovoljno izpolnjevanje davčnih obveznosti (voluntary tax compliance) je temelj sodobnih davčnih sistemov. Zato je zelo pomembno razumevanje vseh dejavnikov, ki vplivajo na pripravljenost davčnih zavezancev, da izpolnijo svoje davčne obveznosti. Na izpolnjevanje le-teh pa vpliva tudi makroekonomsko okolje oz. spremembe poslovnega cikla. V pričujočem prispevku se osredotočamo na ta dejavnik, katerega vpliv na izpolnjevanje davčnih obveznosti v literaturi ni široko raziskan, ter skušamo prikazati njegov pomen s pomočjo pregleda relevantnih objav. Pregled dostopnih (zlasti) empiričnih raziskav namreč pokaže, da so spremembe realnega okolja kot pojasnjevalna spremenljivka v povezavi s spremembami stopnje izpolnjevanja davčnih obveznosti uporabljene le malokrat. Vendar pa študije, ki to spremenljivko vendarle vključujejo, ugotavljajo, da poslabšanje makroekonomskih razmer znatno vpliva na zmanjšanje prostovoljnega izpolnjevanja davčnih obveznosti, kar prav tako potrjujejo analize posledic zadnje gospodarske krize.
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