Tax Morality of the Entrepreneurs in the Northeastern Slovenia
研究了斯洛文尼亚东北部企业家对税收道德的态度，发现他们对税务管理、员工和立法的评价较低，但社会规范和价值观较为完善。
Tax morale (ethics) includes moral-ethical principles and values of individuals, which have an influence on their decision, whether to pay taxes or not. The first part of the paper indicates the social demographic and 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 2011 and deals with measuring the attitude of the entrepreneurs towards tax morale. The analysis reveals relatively low entrepreneurs’ opinion about 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 Slovenia are well developed.