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Prethodno priopćenje
https://doi.org/10.32676/n.3.5

Model for determining subjective and objective factors of tax evasion

Mr. sc. Saudin Terzić   ORCID icon orcid.org/0000-0003-1337-6608 ; Indirect Taxation Authority of Bosnia and Herzegovina

Puni tekst: engleski, pdf (479 KB) str. 49-61 preuzimanja: 475* citiraj
APA 6th Edition
Terzić, M.s.S. (2017). Model for determining subjective and objective factors of tax evasion. Notitia - časopis za održivi razvoj, 3 (3), 49-61. https://doi.org/10.32676/n.3.5
MLA 8th Edition
Terzić, Mr. sc. Saudin. "Model for determining subjective and objective factors of tax evasion." Notitia - časopis za održivi razvoj, vol. 3, br. 3, 2017, str. 49-61. https://doi.org/10.32676/n.3.5. Citirano 12.12.2019.
Chicago 17th Edition
Terzić, Mr. sc. Saudin. "Model for determining subjective and objective factors of tax evasion." Notitia - časopis za održivi razvoj 3, br. 3 (2017): 49-61. https://doi.org/10.32676/n.3.5
Harvard
Terzić, M.s.S. (2017). 'Model for determining subjective and objective factors of tax evasion', Notitia - časopis za održivi razvoj, 3(3), str. 49-61. https://doi.org/10.32676/n.3.5
Vancouver
Terzić MsS. Model for determining subjective and objective factors of tax evasion. Notitia - časopis za održivi razvoj [Internet]. 2017 [pristupljeno 12.12.2019.];3(3):49-61. https://doi.org/10.32676/n.3.5
IEEE
M.s.S. Terzić, "Model for determining subjective and objective factors of tax evasion", Notitia - časopis za održivi razvoj, vol.3, br. 3, str. 49-61, 2017. [Online]. https://doi.org/10.32676/n.3.5
Puni tekst: hrvatski, pdf (479 KB) str. 49-61 preuzimanja: 57* citiraj
APA 6th Edition
Terzić, M.s.S. (2017). Model determinacije subjektivnih i objektivnih faktora porezne evazije. Notitia - časopis za održivi razvoj, 3 (3), 49-61. https://doi.org/10.32676/n.3.5
MLA 8th Edition
Terzić, Mr. sc. Saudin. "Model determinacije subjektivnih i objektivnih faktora porezne evazije." Notitia - časopis za održivi razvoj, vol. 3, br. 3, 2017, str. 49-61. https://doi.org/10.32676/n.3.5. Citirano 12.12.2019.
Chicago 17th Edition
Terzić, Mr. sc. Saudin. "Model determinacije subjektivnih i objektivnih faktora porezne evazije." Notitia - časopis za održivi razvoj 3, br. 3 (2017): 49-61. https://doi.org/10.32676/n.3.5
Harvard
Terzić, M.s.S. (2017). 'Model determinacije subjektivnih i objektivnih faktora porezne evazije', Notitia - časopis za održivi razvoj, 3(3), str. 49-61. https://doi.org/10.32676/n.3.5
Vancouver
Terzić MsS. Model determinacije subjektivnih i objektivnih faktora porezne evazije. Notitia - časopis za održivi razvoj [Internet]. 2017 [pristupljeno 12.12.2019.];3(3):49-61. https://doi.org/10.32676/n.3.5
IEEE
M.s.S. Terzić, "Model determinacije subjektivnih i objektivnih faktora porezne evazije", Notitia - časopis za održivi razvoj, vol.3, br. 3, str. 49-61, 2017. [Online]. https://doi.org/10.32676/n.3.5

Sažetak
Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research
result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.

Ključne riječi
tax; tax evasion; tax system; tax administration; tax burden and tax rate; corruption

Hrčak ID: 192273

URI
https://hrcak.srce.hr/192273

[hrvatski]

Posjeta: 678 *