Namen magistrske naloge je bil proučiti medsebojno odvisnost davčne kulture in davčne utaje v izbranih državah. Da bi dosegli zastavljen namen magistrske naloge, smo si zastavili različne cilje. Le-te smo razporedili v dve skupini, in sicer na teoretične in empirične cilje. Naša naloga je bila najprej proučiti in predstaviti pojem davčne kulture, izpostaviti nekaj izbranih definicij ter predstaviti oblikovanje davčne kulture. V nadaljevanju smo nato proučili in predstavili pojem davčne utaje, najpogostejše motive davčnih utaj, kategorizirali davčne utaje v različne vrste po določenih kriterijih in se dotaknili še zakonodaje, ki ureja kaznovanje davčnih utaj v Sloveniji. Proučili in predstavili smo nekaj izbranih študij iz obravnavanega področja in na ta način zbrali vplivne dejavnike, ki smo jih po posameznih študijah povzeli v tabeli. Nato smo izvedli lastno raziskavo, v katero smo zajeli 47 naključno izbranih držav. Opredelili smo odvisno spremenljivko, ki jo predstavljajo davčne utaje in neodvisne spremenljivke: zaupanje v vlado, religija, učinkovitost vlade, vplivnost, individualizem, patriarhizem, izogibanje negotovosti ter BDP na prebivalca. Raziskavo smo izvedli s pomočjo regresijske analize ob uporabi metode najmanjših kvadratov. Prva ugotovitev magistrskega dela je, da višja kot je stopnja individualizma, manjša je stopnja davčnih utaj, torej, če se poveča stopnja individualizma, se zmanjša stopnja davčnih utaj. Naslednja ugotovitev je, da med spremenljivko patriarhizem in davčnimi utajami obstaja pomembna povezava. Višja kot je stopnja izogibanja negotovosti, manjša je stopnja davčnih utaj. Zadnja ugotovitev magistrskega dela je, da višja kot je stopnja vplivnosti posameznika, višja je stopnja davčnih utaj v državi. To pomeni, da predstavlja višja stopnja vplivnosti posameznika, višjo stopnjo davčnih utaj v državi. My master's thesis is aimed at researching the interdependence between tax culture and tax evasion in some selected countries. To achieve the aim of our thesis we set two types of goals – the theoretical and empirical goals. Firstly, the term of tax culture was studied and presented moreover, some definitions and the formation of tax culture were presented. In addition, the term of tax evasion was studied and presented, followed by the most frequent tax evasion motives. Furthermore, tax evasion was categorised into different types according to specific criteria and the legislation regulating the tax evasion punishment in Slovenia was presented. Some selected studies regarding the topic were presented and studied to select the influencing factors which are summed up in tables according to individual study. After that we carried out our own research including 47 coincidentally chosen countries. We defined the dependent variable – the tax evasion and the following independent variables: trust in government, religion, government effectiveness, power distance, individualism, masculinity, uncertainty avoidance and GDP per capita. The research was carried out with the help of a regression analysis by using the least squares method. The first finding of our master’s thesis was the following: the higher is the individualism level the lower is the tax evasion level, i.e. when the individualism level is increasing, the tax evasion level is decreasing. This is the following finding: there is an important linking between the masculinity variable and the tax evasion variable and the higher is the uncertainty avoidance level, the lower is the tax evasion level. The last finding is the following: the higher is the level of power distance of an individual, the higher is tax evasion level in the country, which means that a higher level of power distance of an individual is increasing the tax evasion level in the country.