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: 4
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2. Učinkovitost davčnega organa v obdobju 2015-2024Vivien Peteršič, 2025, undergraduate thesis Abstract: Davki so temelj za delovanje države in družbe, kar potrjuje tudi njihov zgodovinski razvoj. Njihovo pobiranje poteka v skladu z zakonodajo, ki ureja obdavčenje ter delovanje davčnih in carinskih organov. Za učinkovito izvajanje teh nalog skrbi Finančna uprava Republike Slovenije (FURS), ki je bila kot organ v sestavi Ministrstva za finance ustanovljena 1. avgusta 2014 z združitvijo Davčne uprave RS in Carinske uprave RS.
Skladnost davčnih zavezancev z njihovimi obveznostmi se preverja prek različnih vrst davčnega nadzora, ki lahko deluje v prid zavezanca ali pa razkrije nepravilnosti v njegovo škodo. Ena izmed ključnih oblik nadzora je davčni inšpekcijski pregled, ki ga izvaja davčni inšpektor kot uradna oseba Finančne uprave Republike Slovenije (FURS). Inšpektor je pri svojem delu osebno odgovoren za zakonitost in strokovnost postopkov, pri čemer preverja, ali ravnanje zavezanca ustreza določbam zakonodaje s področja obdavčitve, zlasti Zakona o obdavčenju in Zakona o davčnem postopku.
V diplomskem delu smo analizirali gibanje števila davčnih inšpekcijskih nadzorov, ki jih je v obdobju 2015–2024 izvajala Finančna uprava Republike Slovenije (FURS), ter višino pobranih davščin. S pomočjo podatkov iz letnih poročil FURS-a smo skušali prepoznati dejavnike, ki vplivajo na dinamiko izvajanja davčnih inšpekcijskih nadzorov ter oceniti njihovo učinkovitost v kontekstu pobiranja javnofinančnih prihodkov.
Keywords: davek, davčni nadzor, Finančna uprava Republike Slovenije, učinkovitost davčnega organa, davčne obveznosti, davčni postopek.
Published in DKUM: 25.09.2025; Views: 0; Downloads: 21
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3. Dojemanje davčne skladnosti in dejavniki davčne utajeDoris Sarjaš, 2025, undergraduate thesis Abstract: Diplomsko delo obravnava tematiko davčne skladnosti in dejavnikov, ki vplivajo na pojav davčne utaje med posamezniki in podjetji. V teoretičnem delu smo predstavili temeljne pojme, kot so davčna skladnost, davčna utaja, davčna goljufija in izogibanje davkom, ter razčlenili ekonomski, psihološki, etični in institucionalni vpliv na odnos do izpolnjevanja davčnih obveznosti. Poseben poudarek smo namenili vprašanjem zaupanja v državo, pravičnosti davčnega sistema, digitalizacije davčnih postopkov in vlogi davčnih oaz. Empirični del temelji na anketni raziskavi, ki proučuje stališča različnih demografskih skupin glede davčne discipline, motivacije za utajo in zaznavanja učinkovitosti ukrepov za preprečevanje davčne neskladnosti. Delo tako celovito razkriva kompleksnost davčnega vedenja ter izpostavlja pomen razumevanja različnih dejavnikov za učinkovito oblikovanje davčne politike in spodbujanje skladnosti v sodobni družbi. V okviru raziskave so bile postavljene tri hipoteze, ki so bile tudi potrjene.
Keywords: davčna skladnost, davčna utaja, davčna goljufija, davčna obveznost, davčna stopnja, anketni vprašalnik
Published in DKUM: 09.09.2025; Views: 0; Downloads: 28
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4. Assessing taxpayers’ satisfaction with tax administration e-servicesLidija Hauptman, Nika Vetrih, Alenka Kavkler, 2024, original scientific article Abstract: As tax administrations worldwide modernize through digital technologies, it has
become increasingly important to understand taxpayers’ satisfaction with these
services. This research aims to estimate the relationships between satisfaction with
tax administration e-services and factors such as trust, service quality, age, and
gender, addressing a noted gap in the existing literature. Using the questionnaire
distributed among taxpayers in Slovenia, four hypotheses were tested. Next to
descriptive methods, Pearson correlation analysis, T-tests, and Mann-Whitney
U-tests were used. The findings reveal a positive correlation between e-service
quality and trust, as well as sustainability, but lower satisfaction with tax
administration e-services among the younger generation. Gender differences do
not exist, as male and female taxpayers are perceived to be equally satisfied with
the e-service. The results suggest that improving tax information’s usability, clarity,
and security increases taxpayers’ confidence and satisfaction. Quality information
does not cause confusion and distrust. From the taxpayers’ perspective, it is
essential to ensure accessible, easy-to-understand information and implement
quick feedback mechanisms to enhance clarity and strengthen taxpayers’ trust.
Keywords: tax administration, e-service quality, trust, age, gender
Published in DKUM: 14.07.2025; Views: 0; Downloads: 13
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5. 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: 3
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6. Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in SloveniaLidija Hauptman, Aleksandra Hlastec, 2023, original scientific article Abstract: The OECD has called for a stronger and more dynamic sustainable tax-paying culture
that countries must cultivate and a more robust ethical profile for individual taxpayers.
The individual tax culture might vary in the significance attributed to values influenc-
ing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influ-
enced through manipulation, policymakers can leverage knowledge of the relationship
between higher-order personal values and individual tax culture to enhance tax rev-
enue collection. This study aims to measure the relationship between Schwartz’s high-
er-order personal values and taxpayers’ culture, assessed through attitudes toward tax
evasion, tax compliance, and the tax system. A survey was administered to the Slovene
taxpayers (69 accountants and 130 non-accountants). The assumption was that the
personal values system of accountants ought to underpin their ethical tax decision-
making because of the professional accountants’ ethical codes. As professional accoun-
tants play a crucial role in maintaining stability for businesses, they hold a significant
position in ensuring the effective operation of taxation systems. Exploratory factor
analysis was used, and the analysis was carried out using the principal component
method. The findings indicate that some higher-order personal values, particularly
self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in
explaining ethical behavior. Within the self-enhancement value, power and achieve-
ment strongly influence the ethical behavior of accountants. The perception of power
associated with their expertise makes accountants less tax-compliant. Conservation
values are of greater importance for non-accountants (r = 0.280). The results enhance
comprehension of values’ influence on ethical decision processes.
Keywords: values, accountants, tax, culture, compliance, ethics, system
Published in DKUM: 01.07.2025; Views: 0; Downloads: 4
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7. Tax governance in compliance : the role of motivational postures and behavioral intentionsLidija Hauptman, Berislav Žmuk, Nikolina Dečman, 2024, original scientific article Abstract: Governments are working toward cultivating a culture of tax compliance, recognizing
that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting
in varying levels of reported tax compliance. This paper aims to investigate behav-
ioral intentions with a specific focus on resistance-cooperation motivational postures
and their link with tax compliance (voluntary and enforced) and tax evasion between
Slovene taxpayers (n = 390). Inter-item correlations next to descriptive statistical
methods were calculated using the PLS-SEM approach to explore the motivational
postures, tax compliance, and tax evasion characteristics. The survey has shown that
most surveyed Slovene taxpayers tend to agree with motivational postures, voluntary
tax compliance, and enforced tax compliance statements. The results indicate that
motivational posture deference has positive links with both voluntary tax compliance
(r = 0.692, p < 0.001) and enforced tax compliance (r = 0.253, p < 0.001), but a negative
link with the attitude toward tax evasion (r = –0.404, p < 0.001). Conversely, motivation-
al posture defiance exhibits a negative link with voluntary tax compliance (r = –0.149,
p = 0.006) and a positive link with the attitude toward tax evasion (r = 0.229, p < 0.001).
The link between defiance and enforced tax compliance is not statistically significant
(r = 0.068, p = 0.379). The results indicate that tax authorities should avoid adopting
an antagonistic climate and instead focus on fostering positive tax climates, specifically
the service and confidence climates, when implementing tax communication strate-
gies with taxpayers.
Keywords: tax behavior, tax compliance, deterrence, defiance, tax evasion, voluntary, enforced, tax governance, Slovenia
Published in DKUM: 01.07.2025; Views: 0; Downloads: 2
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8. 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: 6
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10. POROČANJE O DAVČNIH TVEGANJIH V LETNIH IN TRAJNOSTNIH POROČILIH SLOVENSKIH PODJETIJKlara Muhič, 2024, master's thesis Abstract: Davčna tveganja pomenijo negotovost plačil davkov družbe, ki bodo plačani v prihodnosti. Davčnim tveganjem lahko prisujemo negotovost obdavčitve družb, nepričakovane finančne izgube, napake pri poročanju ali pa agresivno davčno izogibanje. Pri obvladovanju davčnih tveganj je zelo pomembna vloga zaposlenih. Vsak davek je treba proučiti in presoditi, kakšno tveganje predstavlja za družbo in kolikšno tveganje je ta pripravljena prevzeti. Davčna strategija je načrt za zmanjšanje davkov, ki pripomore k maksimiranju donosov po obdavčitvi in minimiziranju davkov. Povezana mora biti z vizijo, poslanstvom in strategijo družbe.
V magistrskem delu najprej definiramo davčna tveganja in zapišemo nekaj več o njihovi delitvi, okvirjih in modelih. Tudi zaposleni imajo vpliv na obvladovanje davčnih tveganj, zato zapišemo tudi njihovo vlogo v tem postopku. Da lahko obvladujemo davčna tveganja, jih je treba naprej zaznati in nato najti način, kako jih obvladovati. Pri vsem tem je pomembna tudi davčna strategija, ki pripomore k zmanjšanju davkov. Eden izmed standardov poročanja o davčnih tveganjih je mednarodni standard GRI 207, po katerem lahko družbe in skupine poročajo prostovoljno. V analizi smo tako raziskovali poročanje družb in skupin po standardu GRI 207. Družbe in skupine, zajete v raziskavo, imajo sedeže v različnih državah v Evropi in Sloveniji. Ukvarjajo pa se z različnimi dejavnostmi.
Keywords: davčna tveganja, davčna strategija, obvladovanje davčnih tveganj, standard GRI 207.
Published in DKUM: 05.12.2024; Views: 0; Downloads: 44
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