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FAKTORI PORESKE EVAZIJE

Ahmedin Lekpek

10.55836/PiP_22104A
SAŽETAK /

Poreska evazija je pitanje od izuzetnog ekonomskog i pravnog značaja. Visok nivo njene zastupljenosti vodi smanjenju raspoloživih javnih prihoda i kapaciteta države da valjano pruža javne usluge. Takođe, sprovođenjem poreske evazije krše se poreski zakoni i ugrožava ustavom garantovano pravo države na naplatu poreza. U ovom radu biće analizirani faktori koji utiču na nivo poreske evazije: ekonomski, pravni i institucionalni, demografski i kulturološki i bihevioralni. Cilj rada je da se utvrdi intenzitet njihovog dejstva, kako bi kreatori poreske politike, stručna i akademska javnost mogli prepoznati najznačajnije faktore i definisati odgovarajuće mere za suzbijanje poreske evazije. Iako je očekivano da ekonomski faktori imaju ključni uticaj, ispostavilo se da je bitnija uloga neekonomskih faktora.

ČLANAK JE RASPOLOŽIV NA /
Ćirilici  
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