The economic and financial crisis, which resulted in budget deficits in several countries, was the most evident cause generating authorities’ and researchers’ interest in the decisive factors influencing the behavior of individuals and corporations in tax matters. The question arises why taxpayers are willing to accept the tax policy of the state, why some avoid paying their taxes and why others voluntarily fulfil their tax obligations despite the relatively low detection risk. Empirical research indicates that the volition to pay one’s taxes cannot be sufficiently explained exclusively by external fa- ctors, such as tax rates, fines, and other risks (e.g., probability of a tax audit), but rather points to a complex interplay of causes and their interactions. Several external factors (societal, systemic, and situational) and a number of purely subjective factors (the indi- vidual’s character, motivation, and inner conscience, often referred to as tax morale) have been proven to affect the settlement of one’s tax obligations. Tax morale is thought to be one of the key factors affecting the behavior and actions of individuals with respect to the tax system. In our research, we aimed to provide an overview of the pre- sent findings from the most recent literature and position them in the context of the Slo- venian tax system. We attempted to discern how respondents view the Slovenian tax system, investigating their perception of tax morale and researching the factors linked to tax morale and tax behavior in light of the most recent findings in this field.Gospodarska in finančna kriza, ki je v številnih državah povzročila proračunski primanjkljaj, je najočitnejši vzrok zanimanja oblasti in raziskovalcev za dejavnike, ki obli- kujejo vedenje posameznikov in podjetij na področju davkov in vplivajo nanj. Gre za vprašanje, zakaj so davčni zavezanci pripravljeni sprejeti davčno politiko, zakaj se nekateri izogibajo plačilu davka in drugi, kljub nizkemu tveganju razkritja, voljno iz- polnjujejo svoje davčne obveznosti. Empirične raziskave nakazujejo, da voljnosti plačevanja davkov ni mogoče zadovoljivo pojasniti zgolj z zunanjimi dejavniki, kot so davčne stopnje, globe ali druga tveganja, npr. verjetnost inšpiciranja, ampak kažejo na kompleksnost vzrokov in njihovih interakcij. Izkazalo se je, da na izpolnjevanje davčnih obveznosti vpliva več zunanjih dejavnikov (družbeni, sistemski, situacijski), prav tako pa tudi več čisto subjektivnih dejavnikov (značilnosti posameznika, motivacija in notranja naravnanost, pogosto označena tudi kot davčna morala). Prav davčna morala naj bi bila eden najpomembnejših dejavnikov, ki določajo vedenje in ravnanje posameznika v davčnem sistemu. V raziskavi smo skušali sestaviti pregled dosedanjih spoznanj iz novejše literature ter jih umestiti v kontekst slovenskega davčnega sistema. Skušali smo ugotoviti, kako anketiranci dojemajo davčni sistem v Sloveniji, opredelili smo njihovo dojemanje davčne morale in v luči najnovejših spoznanj s tega področja raziskali dejavnike, povezane z davčno moralo in davčnim vedenjem
