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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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Abstract: Background: Motherhood penalty has often been considered the base for the wage gap and the glass ceiling phenomena. It represents a delicate topic in gender equality since its effects tend to persist over medium to long time periods and its validity holds in most countries. The study has been designed to investigate the specific contribution of employer discrimination to the overall motherhood penalty in socioeconomic contexts characterized by the archetype of the “male breadwinner model”, which has been further exacerbated by the recent Covid-19 pandemic. Methods: The employer discrimination phenomenon has often been treated as a black box, since longitudinal data and panel regression modelling were unsuitable to assess the magnitude of the effect of this variable on the overall motherhood penalty. For this study, we addressed this gap by focusing on employer discrimination in the specific context of Germany. The work is based on data generated from a survey conducted among 2,130 working mothers and it is presented as a qualitative content analysis. Results: Our qualitative angle on the employer discrimination phenomenon confirmed previous quantitative investigations. Firstly, the employer attitude toward working mothers conformed to the “second shift” hypothesis, with highly skilled mothers in managerial roles in particular experiencing the largest motherhood gap in our sample. Secondly, we found confirmation for the theory of human capital, with working mothers seeing their career progression come to a halt or temporary slowdown, and pending salary increases not implemented as originally planned. Finally, we found employer discrimination taking various forms, the most frequent being a mismatch between skills level of the working mothers and the suggested new role post parental leave. Conclusion: Our study confirms the previous academic investigations on the topic discussing the antecedents of the motherhood gap, namely the “second shift” hypothesis and the work-effort hypothesis. Ultimately, employers seem to trigger, voluntarily or not, certain career choices for working mothers (e.g., “mother-friendly” arrangements) which cause the motherhood gap to increase, and thus further reinforce the traditional male breadwinner model.
Keywords: gender studies, motherhood penalty, employer discrimination, glass ceiling, content analysis
Published in DKUM: 24.09.2025; Views: 0; Downloads: 4
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Abstract: A dynamic school environment is necessary to ensure positive learning outcomes and holistic development of adolescents. In Albania, despite considerable attempts to increase school participation and provide quality ed ucation, school dropout has escalated in recent years, largely impacting vulnerable groups linked to poverty and ethnic, cultural and social factors. Drawing on attachment theory and its implications for adolescent develop ment, a quantitative analysis was conducted using surveys and Structural Equation Modelling (SEM) to assess the influence of gender as a moderator in the relationship between school attachment and dropout rates in Albania. The results indicate significant differences between boys and girls in overall school attachment scores and specific school attachment dimensions. The findings suggest that gender plays a crucial role in moderating school attachment, with implications for targeted interventions to enhance school connectedness and reduce dropout rates. The study underscores the importance of considering gender in educational strategies and policies to foster a supportive school environment accommodating both male and female students’ unique needs. The authors suggest that future research could explore these dynamics to inform practices that promote educational retention and success for all students.
Keywords: education, adolescence, school dropout, gender, school attachment, moderating effect
Published in DKUM: 21.08.2025; Views: 0; Downloads: 5
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Abstract: The research results suggest that teachers find potentially gifted children to be academically more competent and sociable as opposed to students without the same potential. Likewise, potentially gifted children tend to have better academic achievements. When it comes to their socio-demographic profile, there seem to be more female students than male, and they often live in urban areas. Additionally, both parents of potentially gifted children show higher levels of education when compared to parents of non-potentially gifted children. The results of the hierarchical regression analysis point to significant effects by gender, place of residence and parental education have in explaining children’s academic competence and sociability; results also reveal significant incremental validity in the assessment of cognitive ability, motivation, and creativity.
Keywords: giftedness, academic competence, sociability, gender, parental education
Published in DKUM: 28.07.2025; Views: 0; Downloads: 1
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Abstract: The study aims to explore whether there are significant differences in self-assessed creativity between pedagogical and nonpedagogical students, the potential connection between creativity and pedagogical or non-pedagogical study orientation, whether the pedagogical or non-pedagogical orientation of studies influences creativity, and additionally whether there are significant differences in self-assessed creativity between the genders, related to the results of creativity self-assessment. The results showed no statistically significant differences in creativity between students according to gender or according to whether they were pedagogical or nonpedagogical students. We can conclude that the expression of creativity is likely to be influenced by many other factors.
Keywords: creativity, gender, university students, pedagogical orientation, nonpedagogical orientation
Published in DKUM: 24.07.2025; Views: 0; Downloads: 3
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