Davek je dajatev, določena z zakonom. Plačujejo ga pravne in fizične osebe in ne glede na njihov materialni položaj, je prisoten odpor do plačevanja.
"Gospodarska in finančna kriza, ki je v številnih državah povzročila proračunski primanjkljaj, je najočitnejši vzrok zanimanja oblasti in raziskovalcev za dejavnike, ki oblikujejo 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 izpolnjujejo svoje davčne obveznosti" (Čoklec, Križman, 2014, str. 47).
Oblikovanje davčne morale je dolgoročni proces, tako z vidika obsega, kot tudi z vidika vsebine. Pri posameznih narodih se je davčna morala skozi zgodovino, glede na vsebino in obseg spreminjala. Na slovenskem prostoru se je vrednostni sistem davčne morale po osamosvojitvi spremenil tako, da je davčna morala postala davčna utaja. Zaradi tega je potrebno narediti vse, da se bosta vrednostni sistem in prepričanja spremenila, tako, da bo davčna utaja postala družbeno nesprejemljiva. Za spremembo le tega, pa je potrebna sprememba davčne miselnosti.Tax is taxation, determined by law. Legal and physical people are paying it and regardless of their material position they mostly oppose the payment.
"Economic and financial crisis, that caused budget deficit in numerous states, are the most obvious cause of interest of authority and researchers for factors, that design and influence knowledge of individuals and companies on realm of taxes. It\u27s about questions, why are tax payers ready to accept tax policy, for some are avoiding the payment of tax and others, in spite of low hazard of disclosure, are willingly meeting their tax obligations" (Čoklec, Križman, 2014, pg. 47).
Forming the tax moral is a long-therm proces, both from point of view of scope and content. At individual nations tax moral was changing through history, considering conent and scope. After the indepencence of Slovenia value system of tax moral changed from tax moral into tax avoidance. That\u27s why it is vital to do everything to change the value system and beliefs, that tax evasion will become socially unacceptable. To achieve this change, the change of tax mentality is required.
Taxes, together with other levies, present vital funds for normal activity of every state
