Dav na morala podjetnikov v severovzhodni Sloveniji = Tax Morality of the Entrepreneurs in the Northeastern Slovenia

Tax morale (ethics) includes moral-ethical principles and values of individuals,which have an influence on their decision, whether to paytaxes or not. The first part of the paper indicates the social demographicand 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 2011and deals with measuring the attitude of the entrepreneurs towardstax morale. The analysis reveals relatively low entrepreneurs’ opinionabout 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 Sloveniaare well developed.