1. The influence of trust in tax administration and gender on tax compliance in SloveniaLidija Hauptman, Ivana Pavić, Anita Čeh Časni, 2024, izvirni znanstveni članek Opis: 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.
Ključne besede: trust, gender, tax administration, tax compliance, Slovenia, individual taxpayers
Objavljeno v DKUM: 07.11.2025; Ogledov: 0; Prenosov: 1
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2. Characteristics of taxpayers with impact on tax compliance : is there a local bias?Timotej Jagrič, Tomaž Lešnik, 2025, izvirni znanstveni članek Opis: This study contributes towards understanding tax compliance by identifying taxpayers’ characteristics affecting it. The purpose of this study was to identify significant characteristics of Slovenian taxpayers that affect corporate tax compliance. Data were acquired through the desk audit process conducted by the Financial Administration of the Republic of Slovenia (FURS), focusing on the investment allowance of Slovenian corporate taxpayers. Econometric testing determined that a binary logit model was the most appropriate fit. Consequently, logistic regression analysis was performed on a large sample of Slovenian corporate taxpayers for the period between 2018 and 2021. A wide range of characteristics were considered, including the type of enterprise, age, size, industry, location and financial indicators. Eight characteristics were found to significantly impact tax compliance in Slovenia, including the size of the enterprise, organizational type, residing tax office branch, business sector, and the year the observed audit was conducted. Besides finding eight significant characteristics of taxpayers determining tax compliance, results also indicate the presence of local bias, with one of the tax office branches significantly impacting the number of irregularities found during audits.
Ključne besede: tax compliance, taxpayers, characteristics, local bias
Objavljeno v DKUM: 05.11.2025; Ogledov: 0; Prenosov: 0
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3. Assessment of harmonic distortion in school buildings equipped with grid-connected PV systemsFranjo Pranjić, 2025, strokovni članek Opis: The integration of photovoltaic systems into power grids can impact power quality, particularly concerning voltage and current harmonics. This study investigates the power quality of a photovoltaic system integrated into the electrical system of an educational facility, focusing on harmonic distortion in both voltage and current. Comprehensive measurements were conducted across three phases and analysed according to the EN 50160 and IEEE 519 Standards. The results demonstrated that, while the voltage quality meets EN 50160 requirements consistently, indicating stable voltage levels, the current measurements revealed significant harmonic distortion. Notably, Phase 2 exhibited Total Harmonic Distortion values substantially above the acceptable limits, with Phase 1 and Phase 3 also showing elevated Total Harmonic Distortion. To address these issues, the study recommends the implementation of advanced harmonic filters and optimisation of inverter technologies. These measures are crucial for enhancing power quality, and ensuring compliance with the industry Standards in high photovoltaic penetration scenarios.
Ključne besede: power quality analysis, grid-connected PV systems, EN 50160 standard, IEEE 519 Standard, IEC 61000 standard, voltage harmonics, current harmonics, harmonic distortion, renewable energy integration, compliance assessment
Objavljeno v DKUM: 01.10.2025; Ogledov: 0; Prenosov: 1
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4. Tax implications for students freelancers working abroad : a comparative analysis of Slovenia, Austria and CroatiaVito Bobek, Samanta Arbajter, Tatjana Horvat, Martina Kovačič, 2025, pregledni znanstveni članek Opis: This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of cross-border tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative burdens that often deter students from engaging in freelance work abroad. The study recommends targeted measures to improve tax education for student freelancers, including the development of accessible resources and workshops. It highlights the need to enhance support systems through streamlined tax compliance processes and subsidized access to professional advice. Policy proposals emphasize simplifying cross-border tax regulations and strengthening international cooperation to address the specific challenges faced by student freelancers in Croatia and Austria. Future research directions are also suggested further to explore the impact of tax policies on cross-border freelancing.
Ključne besede: student freelancers, cross-border taxatio, double taxation treaties, tax compliance, Slovenia, Austria, Croatia
Objavljeno v DKUM: 29.08.2025; Ogledov: 0; Prenosov: 4
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5. 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: 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, izvirni znanstveni članek Opis: 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.
Ključne besede: values, accountants, tax, culture, compliance, ethics, system
Objavljeno v DKUM: 01.07.2025; Ogledov: 0; Prenosov: 4
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7. 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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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, 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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9. Assessment of Dangerous Goods Transport: Case Western Balkan CountriesMarko Renčelj, Osman Lindov, Miloš Pljakić, Drago Sever, 2025, izvirni znanstveni članek Opis: The transportation of dangerous goods (TDG) is a critical component of economic systems, especially in regions such as the Western Balkans (WB), where infrastructure and regulatory frameworks face significant challenges. This study assesses the current state of transportation of dangerous goods in Albania, Montenegro, Bosnia and Herzegovina, and Kosovo*, focusing on the alignment of national regulations with international standards such as the ADR agreement. Using a structured questionnaire distributed to 847 stakeholders, key barriers are identified, including inadequate infrastructure, insufficient training, limited oversight and low public awareness. Statistical analyses, including paired t-tests, reveal significant differences in perceptions across the countries surveyed, indicating inequalities in implementation and enforcement. Despite these challenges, there are opportunities to close gaps through targeted investments in infrastructure, increased training programs, stricter compliance and regional cooperation. The findings underscore the need for comprehensive data collection systems and advanced risk assessment tools to improve safety and efficiency. This study contributes to a deeper understanding of TDG issues in the WB countries and provides actionable recommendations for policy makers and practitioners to promote safer and more sustainable practices. The region can improve its TDG framework by addressing these challenges and ensuring economic growth and public safety while minimizing environmental risks.
Ključne besede: transport of dangerous goods, transportation, dangerous goods transport, risk assessment, ADR standards compliance, Western Balkan countries, sustainable transportation
Objavljeno v DKUM: 03.03.2025; Ogledov: 0; Prenosov: 5
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10. Is there a relationship between self-enhancement, conservation and personal tax culture?Aleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2023, izvirni znanstveni članek Opis: Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture. Previous research by the OECD (2013, 2019) using the World Values Survey (WVS) did not provide a sufficient explanation of all the socio-economic factors associated with personal tax culture. As the behaviour of an individual is shaped by a set of values, and values can provide predictive and explanatory power in the analysis of attitudes, opinions and actions by policymakers, it is necessary for them to understand such when proposing tax morale incentives within the institutional pillar. A literature review showed that the research topics on personal tax culture present specific assumptions and gaps. To contribute to this topic, a conceptual model was developed, and the relationship between personal values (conservation/self-enhancement), measured by the widely accepted and recognised Schwartz’s circular model, and personal tax culture was analysed with the aim of formulating recommendations for policymakers. The survey conducted in Slovenia involved 202 respondents. Based on exploratory factor analysis and the performed correlation analysis, empirical research suggests that a relationship between personal values and personal tax culture as the cornerstones of an individual’s tax-compliant behaviour and their attitude towards the ethics of tax evasion is significant. The correlation between personal values and an individual’s attitude towards the tax system is insignificant. By understanding the relationships between individuals’ personal and tax culture values, policymakers can achieve a greater sustainable tax system.
Ključne besede: personal values, self-enhancement, conservatism, tax culture, personal tax culture, tax system, tax compliance, tax evasion, conceptual model, Slovenia
Objavljeno v DKUM: 22.04.2024; Ogledov: 208; Prenosov: 146
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