Diplomsko delo obravnava tematiko davčne skladnosti in dejavnikov, ki vplivajo na pojav davčne utaje med posamezniki in podjetji. V teoretičnem delu smo predstavili temeljne pojme, kot so davčna skladnost, davčna utaja, davčna goljufija in izogibanje davkom, ter razčlenili ekonomski, psihološki, etični in institucionalni vpliv na odnos do izpolnjevanja davčnih obveznosti. Poseben poudarek smo namenili vprašanjem zaupanja v državo, pravičnosti davčnega sistema, digitalizacije davčnih postopkov in vlogi davčnih oaz. Empirični del temelji na anketni raziskavi, ki proučuje stališča različnih demografskih skupin glede davčne discipline, motivacije za utajo in zaznavanja učinkovitosti ukrepov za preprečevanje davčne neskladnosti. Delo tako celovito razkriva kompleksnost davčnega vedenja ter izpostavlja pomen razumevanja različnih dejavnikov za učinkovito oblikovanje davčne politike in spodbujanje skladnosti v sodobni družbi. V okviru raziskave so bile postavljene tri hipoteze, ki so bile tudi potrjene.The thesis addresses the topic of tax compliance and the factors influencing the occurrence of tax evasion among individuals and companies. The theoretical section presents fundamental concepts such as tax compliance, tax evasion, tax fraud, and tax avoidance. And analyzes the economic, psychological, ethical, and institutional influences on attitudes toward fulfilling tax obligations. Special attention is given to issues of trust in the state, the fairness of the tax system, the digitalization of tax procedures, and the role of tax havens. The empirical part is based on a survey questionnaire that explores the attitudes of different demographic groups regarding tax discipline, motivations for evasion, and perceptions of the effectiveness of measures to prevent tax non-compliance. The thesis thus comprehensively reveals the complexity of tax behavior and highlights the importance of understanding various factors for effective tax policy design and the promotion of compliance in modern society. Three hypotheses were formulated and confirmed within the research
