1. Tax compliance in Slovenia : an empirical assessment of tax knowledge and fairness perceptionLidija Hauptman, Berislav Žmuk, Ivana Pavić, 2024, izvirni znanstveni članek Opis: 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.
Ključne besede: tax compliance, tax evasion, tax fairness, tax knowledge, gender, settlement size, Slovenia
Objavljeno v DKUM: 02.07.2025; Ogledov: 0; Prenosov: 2
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2. Tax governance in compliance : the role of motivational postures and behavioral intentionsLidija Hauptman, Berislav Žmuk, Nikolina Dečman, 2024, izvirni znanstveni članek Opis: 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.
Ključne besede: tax behavior, tax compliance, deterrence, defiance, tax evasion, voluntary, enforced, tax governance, Slovenia
Objavljeno v DKUM: 01.07.2025; Ogledov: 0; Prenosov: 2
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3. 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, izvirni znanstveni članek Opis: 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.
Ključne besede: tax system, tax compliance, economic and psychological factors, gender, settlement size, income level
Objavljeno v DKUM: 01.07.2025; Ogledov: 0; Prenosov: 5
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4. The use of statistical methods in Croatian enterprises during the early stages of COVID-19Berislav Žmuk, 2022, izvirni znanstveni članek Opis: The appropriate application of statistical methods in enterprises should have
an important role in business decision-making processes. However, Croatian
enterprises still tend to have certain resistance to statistical methods. The new
challenges introduced by the COVID-19 pandemic emphasised the importance of
conducting statistical analyses as support for making business decisions. In order
to investigate the situation and attitudes towards the use of statistical methods,
primary research was conducted in the form of a web survey on a sample of 768
Croatian enterprises, of which 40% use statistical methods in their business. The
research revealed the level of statistical methods use in Croatian enterprises,
demonstrated which statistical methods Croatian enterprises prefer, and defined
who is most responsible for their use. Furthermore, the reasons for the use of
statistical methods and the major obstacles to the use of more intensive statistical
methods were also investigated. The results are described and discussed on an
overall level and by considering the size of the enterprises.
Ključne besede: Croatian enterprises, use of statistical methods, stratification, web survey
Objavljeno v DKUM: 19.06.2023; Ogledov: 362; Prenosov: 5
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5. Statistical analysis of the development indicators' impacts on e-commerce of individuals in selected European countriesKsenija Dumičić, Ivana Skoko Bonić, Berislav Žmuk, 2018, izvirni znanstveni članek Opis: The aim of this paper is to analyse the influence of the development level indicators on the e-commerce, i.e. on the online purchase by individuals, in selected European countries in 2013. In the analysis, the main variable under study and all the independent variables are included as standardised. Based on nine variables, the principal component analysis with varimax rotation was performed and the two extracted factors were used as the regressors in the multiple regression analysis. In the regression model both components, Factor 1, which includes seven variables, called Prosperity, Investing in Education and IT Infrastructure, and Awareness, and Factor 2, comprised of two variables, called IT Skills, are statistically significant at the significance level of 1%. Both factors show a positive correlation with the online purchase of individuals. Inclusion and analysis of distributions and impacts of even nine independent variables, which make up two distinct factors affecting the e-commerce, make a new contribution of this work.
Ključne besede: e-commerce, broadband access to the Internet, factor analysis, multiple regression analysis
Objavljeno v DKUM: 10.10.2018; Ogledov: 1313; Prenosov: 397
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6. Capabilities of statistical residual-based control charts in short-and long-term stock tradingBerislav Žmuk, 2016, izvirni znanstveni članek Opis: The aim of this paper is to introduce and develop additional statistical tools to support the decision-making process in stock trading. The prices of CROBEX10 index stocks on the Zagreb Stock Exchange were used in the paper. The conducted trading simulations, based on the residual-based control charts, led to an investor’s profit in 67.92% cases. In the short run, the residual-based cumulative sum (CUSUM) control chart led to the highest portfolio profits. In the long run, when average stock prices were used and 2-sigma control limits set, the residual-based exponential weighted moving average control chart had the highest portfolio profit. In all other cases in the long run, the CUSUM control chart appeared to be the best choice. The acknowledgment that the SPC methods can be successfully used in stock trading will, hopefully, increase their use in this field.
Ključne besede: Zagreb Stock Exchange, investments, statistical process control, autocorrelation, residual-based control charts
Objavljeno v DKUM: 13.11.2017; Ogledov: 1327; Prenosov: 405
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