300 KB30 KB200920252019Burböck, Birgitštevilka:1letnik:11str. 3-10ISSN:1855-6175COBISSID_HOST:513081648URN:URN:NBN:SI:doc-GM73EEWRenDoba EpisMednarodno inovativno poslovanjegender differencesokvir spolzkega nagibarazlike med spolomashadow economysiva ekonomijaslippery slope modelShadow economy and tax morality: is there a difference between genders?| Siva ekonomija in davčna moralnost: ali obstaja razlika med spoloma?|One of the driving forces of a shadow economy are tax rates and tax morale. The slippery slope framework as a conceptual tool integrates economic and psychological determinants and shows that tax compliance is influenced by (i) trust in authorities and (ii) power of authorities, (iii) voluntary tax compliance, and (iv) enforced tax compliance. Based on the taxpayers honesty, the quality of compliance is different. A difference of compliance may occur between gender. We propose insights into possible gender differences with the assumptions of the Slippery Slope Framework with a sample of 656 respondents; 315 male and 341 female respondents. No significant difference between male and female was identified for voluntary tax compliance, while a significant difference was found for the enforced tax complianceDavčne stopnje in davčna morala so, poleg ostalih, gonilne sile sive ekonomije. Okvir spolzkega nagiba kot konceptualno orodje združuje ekonomske in psihološke dejavnike, ki kažejo, da na davčno skladnost vplivajo (i) zaupanje v organe, (ii) pristojnost organov, (iii) prostovoljno izpolnjevanje davčnih obveznosti in (iv) izvrševanje skladnosti z davki. Avtoricav prispevku preverja morebitne razlike glede na spol s predpostavkami okvira spolzkega nagiba na vzorcu 656 anketirancev; 315 moških in 341 žensk. Pri prostovoljnem izpolnjevanju davčnih obveznosti ni bilo ugotovljenih bistvenih razlik med moškimi in ženskami, medtem ko je bila ugotovljena pomembna razlika pri uveljavljanju davčne skladnostiTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaDOBA Fakulteta za uporabne poslovne in družbene študije Maribor