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ФАКТОРИ ПОРЕСКЕ ЕВАЗИЈЕ

Ахмедин Лекпек

10.55836/PiP_22104A
САЖЕТАК /

Пореска евазија је питање од изузетног економског и правног значаја. Висок ниво њене заступљености води смањењу расположивих јавних прихода и капацитета државе да ваљано пружа јавне услуге. Такође, спровођењем пореске евазије крше се порески закони и угрожава уставом гарантовано право државе на наплату пореза. У овом раду биће анализирани фактори који утичу на ниво пореске евазије: економски, правни и институционални, демографски и културолошки и бихевиорални. Циљ рада је да се утврди интензитет њиховог дејства, како би креатори пореске политике, стручна и академска јавност могли препознати најзначајније факторе и дефинисати одговарајуће мере за сузбијање пореске евазије. Иако је очекивано да економски фактори имају кључни утицај, испоставило се да је битнија улога неекономских фактора.

ЧЛАНАК ЈЕ РАСПОЛОЖИВ НА /
Ћирилици  
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