1. The influence of trust in tax administration and gender on tax compliance in SloveniaLidija Hauptman, Ivana Pavić, Anita Čeh Časni, 2024, original scientific article Abstract: The OECD urges governments to improve tax systems by studying taxpayers’ behavior to prevent tax non-compliance. This study focuses on individual Slovene taxpayers aiming to investigate the impact of trust in Tax Administration and gender on tax compliance. In the empirical part of the study, trust and tax compliance were the subject of descriptive statistical analysis, exploratory factor analysis and Spearman correlation coefficients. A Mann-Whitney U test and independent samples median test were performed to evaluate compliance gender differences in tax compliance. The findings unveil that trust in tax administration exhibits a statistically significant and positive correlation with tax compliance intentions in Slovenia while the differences in tax compliance between genders were not confirmed. Taxpayers' fairness perception to gain higher trust should be increased through sufficient information about tax laws and regulations.
Keywords: trust, gender, tax administration, tax compliance, Slovenia, individual taxpayers
Published in DKUM: 07.11.2025; Views: 0; Downloads: 0
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3. Agrovelnes kot dopolnitev zdravstvenega turizma v Sloveniji: trajnostni vidikiMilica Rančić Demir, Lazar Pavić, 2025, other educational material Abstract: Agrovelnes kot trajnostna oblika turizma predstavlja inovativno dopolnitev zdravstvenega turizma v Sloveniji in temelji na povezovanju podeželskega okolja, lokalnih virov ter velneških praks. V ospredju je izkoriščanje naravnih danosti, kulturne dediščine in tradicionalnega načina življenja za oblikovanje turističnih doživetij, ki prispevajo k dobremu počutju posameznika in trajnostnemu razvoju lokalnih skupnosti. Turizem na kmetijah in druge oblike podeželskega turizma omogočajo stik z naravo, sodelovanje pri kmečkih opravilih, spoznavanje domače hrane ter aktivno preživljanje prostega časa. Agrovelnes se pri tem razvija kot posebna veja, ki združuje agrarne in velneške storitve ter nagovarja sodobne trende povpraševanja po zdravem načinu življenja, sprostitvi in avtentičnih doživetjih.
Velnes na podeželju vključuje raznoliko paleto aktivnosti – od gibanja na prostem, meditacije, tradicionalnih terapij, savn in masaž, do uporabe lokalnih zelišč in naravne kozmetike. Pomemben vidik so tudi komplementarne oblike zdravljenja, kot so ajurveda, tradicionalna kitajska medicina, zeliščarstvo in različne tehnike samopomoči. Agrovelnes s tem presega klasične turistične ponudbe in se umešča v okvir zdravstvenega turizma, ki krepi tako fizično kot duševno zdravje obiskovalcev. Posebno vlogo ima tudi selfness, ki spodbuja posameznika k prevzemanju odgovornosti za lastno dobro počutje, ter gozdni selfness, ki povezuje gibanje in sprostitev z naravnim okoljem.
Pomembno dopolnilo velneški ponudbi predstavljajo kulturni, športni in izobraževalni elementi. Kulturni turizem na podeželju ohranja in promovira tradicije, lokalne obrti in identiteto skupnosti ter turistom omogoča vpogled v drugačen način življenja. Šport in rekreacija na podeželju nudita širok spekter aktivnosti – od hoje, kolesarjenja, planinarjenja do sodobnih oblik, kot sta geocaching in adrenalinski športi. Izobraževalni turizem pa obiskovalcem ponuja možnost aktivnega učenja skozi delavnice, kmetijske dejavnosti, kulinarične tečaje in spoznavanje narave. Zgodbarjenje kot sodobno orodje interpretacije dopolnjuje izkušnjo, saj turistične storitve preoblikuje v avtentične pripovedi.
Gastronomija je ključni del agrovelnesa, saj se povezuje z lokalno pridelavo in tradicijo. Turistične kmetije v Sloveniji nudijo bogato kulinarično ponudbo, ki temelji na sezonskih in ekoloških izdelkih, lokalnih vinih in kulinaričnih posebnostih regij. Sodobni trendi, kot so makrobiotika, veganstvo, brezglutenska prehrana in sladice brez rafiniranega sladkorja, kažejo na povezovanje trajnostnih prehranskih praks z zdravim življenjskim slogom.
Agrovelnes ima večplastne učinke: krepi konkurenčnost podeželskih destinacij, prispeva k ohranjanju naravnih in kulturnih virov, spodbuja lokalno gospodarstvo in ustvarja nova delovna mesta. Hkrati pa turistom omogoča celostno izkušnjo zdravja, sprostitve in osebnostne rasti. Kot trajnostna oblika turizma se umešča v okvir zdravstvenega turizma v Sloveniji, saj z inovativno ponudbo dopolnjuje klasične zdraviliške storitve in ustvarja nove priložnosti za razvoj turizma, ki temelji na avtentičnosti, kakovosti in trajnosti.
Keywords: agrovelnes, trajnostni turizem, zdravstveni turizem v Sloveniji, podeželski turizem, turistične kmetije, wellness, selfness, duševni velnes, kulturni turizem, šport in rekreacija, gastronomija, lokalna skupnost, naravni viri, avtentična doživetja
Published in DKUM: 09.09.2025; Views: 0; Downloads: 8
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4. Do consumer packaging preferences affect the choice of perishable products? A case study of mangoes in India : Študija primera manga v IndijiNupur Chakraborty, 2025, master's thesis Abstract: With the spotlight on mangoes in India, this study investigates how customer packaging preferences affect the choice of perishable goods. Mangoes are a popular but highly perishable fruit, so proper packaging plays a key role in keeping them fresh and appealing. A structured questionnaire was administered to 100 participants, gathering data on socio-demographics, shopping behaviours, and perceptions of various mango packaging types. The study employed non-parametric statistical methods to evaluate differences and correlations across key variables. The findings indicate that, when taking environmental impact into account, packaging type has a considerable impact on consumer decisions, even though intrinsic fruit qualities like taste and smell are still crucial. Compared to single-use plastics, biodegradable and reusable packaging solutions are significantly more popular. Customers who are more environmentally conscious and have an intolerance to food waste are also more likely to opt for sustainable packaging, as per our results. The study concludes that packaging not only serves a functional role but also acts as a significant determinant of consumer choice, particularly when aligned with environmental values. These insights can inform sustainable packaging strategies in the agri-logistics and food retail sectors in India
Keywords: Sustainable packaging, Consumer preferences, Environmental awareness, Sociodemographic factors, Purchasing behaviour
Published in DKUM: 09.09.2025; Views: 0; Downloads: 13
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5. Considering family trees as a useful tool in family medicine : a systematic reviewKsenija Tušek-Bunc, Alem Maksuti, Danica Rotar-Pavlič, 2025, review article Abstract: Aim: The aim of this study was to perform a systematic literature review of the purpose, design, and use of family trees by family physicians (FPs). Background: Family trees offer a valuable contribution to understanding the relevance of the patient's family history in comprehensive primary healthcare provision. There is little research on the role of family trees in the everyday practice of FPs. Studies often focus on specific diseases and their context: however, a comprehensive exploration of the usefulness of family trees is crucial for FPs. Methods: A systematic literature review was conducted through a keyword search in the PubMed and Cochrane databases. Based on the inclusion and exclusion criteria selected, 24 studies were identified and a qualitative analysis was performed. Findings: A total of 369 publications were identified across 32 fields. Twenty-four studies were included in the final analysis according to the QUOROM statement. The results underscore the role of family trees and highlight the value of this tool's multidimensionality. The use of this tool directs FPs to consider a genetic cause and a possible referral to a geneticist. The value of a family tree lies in the personalized patient-oriented treatment in connection with hereditary risks for chronic diseases. For FPs, the greatest challenge in treating patients is determining their risk of developing a chronic disease or cancer. Using a family tree can improve the quality of their healthcare.
Keywords: family history, family medicine, family trees, systematic review
Published in DKUM: 22.08.2025; Views: 0; Downloads: 5
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6. The multidimensionality of the collaborative economy in the light of the constitutional relations between the EU and the member statesKatja Vizjak, Lazar Pavić, 2025, original scientific article Abstract: Some platforms in the collaborative economy offer a combination of sectoral and information society services, which characterises them as a hybrid entity. The concurrent provision of disparate types of services necessitates the determination of the predominant activity of a given platform on a case-by-case basis. This, in turn, gives rise to legal uncertainty and inconsistent case law at the national level. This paper examines the impact of the choice of institutional alternatives in the context of multilevel governance in the EU on the legal status of collaborative economy business models such as Uber and Airbnb in the EU single market. The paper employs a mixed-methods research approach to analyse pivotal jurisprudential decisions of the Court of Justice of the European Union (CJEU) and national courts. It reaches the conclusion that the Airbnb platform, in its capacity as an information society service provider, is subject to the provisions of the Electronic Commerce Directive (2000/31/EC). Conversely, Uber, by virtue of its definition as a transport undertaking, is subject to shared jurisdiction between EU institutions and Member States in the field of transport services. This paper initiates a discussion on the suitability of the extant regulatory apparatus and underscores the necessity for the establishment of an appropriate institutional framework, either centralised at the EU level or decentralised at the level of Member States, that would provide substantive rules aimed at comprehensively regulating the legal status of hybrid business models, thus allowing for more uniform conditions for their operation in the EU single market.
Keywords: collaborative economy, collaborative platform, EU single market, multilevel governance, the separation-of-powers principles
Published in DKUM: 21.08.2025; Views: 0; Downloads: 6
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7. Knowledge supply chains : Enhancing wisdom of green and digital transitionMatevž Obrecht, Tina Cvahte Ojsteršek, Mateja Čuček, Martin Fale, Nena Orel Šanko, Polona Vičič, Bojana Slomšek Šlamberger, Lazar Pavić, 2025, scientific monograph Abstract: The scientific monograph presents the latest findings in the fields of sustainable development and digitalization and applies them to the management of logistics and supply chains. The theoretical part of the monograph opens with chapters that elucidate fundamental concepts in sustainable development, such as sustainable development goals, environmental policy, sustainable production and consumption, the sharing economy, the concept of degrowth and the economy of wellbeing. Next, it discusses the most recent trends in sustainability and the integration of digitalization, whereby the focus is on what is trending and what younger generations perceive as opportunities for priority development. The theoretical section concludes with the presentation of competency models for sustainability and digitalization and the introduction of lifelong learning as a tool for a faster acquisition of knowledge in the areas of sustainable development and digitalization. The latter has been proposed in response to the perceived lack of sustainability and digital skills among individuals who completed formal education at a time when sustainability and digitalization were peripheral topics inadequately integrated into education and the priorities of logistics and supply chains. The research part of the monograph begins by examining the incorporation of sustainable development into the existing legislative framework. Following this, the results of the analysis of the integration of sustainable and digital competencies into Slovenian higher education programmes are presented, along with the results of the analysis of their overlap. The key research output is information obtained from the results of a quantitative study identifying the essential knowledge, skills and abilities needed for the successful simultaneous green and digital transition to Society 5.0 in logistics and supply chains. Additionally, the perceived differences between the economic sector, students and academics in key priority areas are explored.
Keywords: sustainable development, digitalization, supply chains, lifelong learning, green and digital transition
Published in DKUM: 22.07.2025; Views: 0; Downloads: 15
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8. Tax compliance in Slovenia : an empirical assessment of tax knowledge and fairness perceptionLidija Hauptman, Berislav Žmuk, Ivana Pavić, 2024, original scientific article Abstract: Complex tax systems can result in tax evasion, which further impacts the revenues necessary
to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and
tax fairness perception is essential for boosting revenues to support societal sustainability. The
aim of this study was to assess the levels of tax knowledge and tax fairness perception within
the Slovene taxpayer population, with a specific focus on the differences related to gender and
settlement size. Further, the connections between tax knowledge and various aspects of tax fairness
were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender
and settlement size differences and the Kendall’s coefficient of rank to determine the association
between the tax knowledge and fairness perception dimensions. The results provide evidence
that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116).
Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge
perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various
dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement
size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness
perception, the results indicate statistically significant but weak correlations in both directions,
depending on the specific fairness dimension.
Keywords: tax compliance, tax evasion, tax fairness, tax knowledge, gender, settlement size, Slovenia
Published in DKUM: 02.07.2025; Views: 0; Downloads: 2
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9. Taxpayers' attitudes toward tax compliance in the Slovenian tax system : differences according to gender, income level and size of settlementLidija Hauptman, Berislav Žmuk, Ivana Pavić, 2024, original scientific article Abstract: Abstract This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country’s tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes.
Keywords: tax system, tax compliance, economic and psychological factors, gender, settlement size, income level
Published in DKUM: 01.07.2025; Views: 0; Downloads: 5
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