| Abstract [eng] |
Peculiarities of Legal and Economical Socialization of Adolescents The shadow economy is one of all problems faced by each state. Non-payment of taxes is a financial crime, which is linked to legal or/and economic socialization. During a teenage years wide-ranging experience is growing, perceptions of law enforcement institutions and their activities are changing. Teenagers integrate gradually into the adult world with the beliefs, attitudes, knowledge and values, associated with their economic behavior in the adult world. In order to encourage all people to pay taxes, it is first and fore most important to find out the adolescent attitudes towards taxes and their willingness to pay. So the purpose of the study is to determine the attitude and willingness of the teenagers to pay taxes. Since there is a huge difference between men and women in criminal acts, it is important to analyze gender differences during legal and economic socialization. The study involved 526 boys and 701 girls (N = 1226) aged 11 to 18 years old (M = 14,3; SD = 1,99). The results of the study showed that parents are the main source of information for teenagers from whom they learn about taxes. The study also revealed gender differences in the assessment of the fairness of the tax system and the willingness to pay taxes. Men are more likely to pay taxes than girls. Also, guys, more than girls, are ready to pay taxes. There were no gender differences in reporting on tax evasion. There is no difference between the awareness of boys and girls about the compulsory nature of tax payments. |
