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1.
Awareness and expectations of visitors to family medicine practices about palliative care in Slovenia
Erika Zelko, Dorotea Gašpar, Estera Gjuras, Nevenka Krčevski-Škvarč, 2021, izvirni znanstveni članek

Ključne besede: paliativna oskrba, osveščenost javnosti, pričakovanja, palliative care, public awareness, expectations
Objavljeno v DKUM: 22.01.2023; Ogledov: 553; Prenosov: 106
.pdf Celotno besedilo (313,27 KB)
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2.
Tax compliance and social security contributions : the case of Slovenia
Tomaž Lešnik, Davorin Kračun, Timotej Jagrič, 2014, izvirni znanstveni članek

Opis: In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.
Ključne besede: social security contributions, activities of the Tax Administration of the Republic of Slovenia, tax compliance, punishment, public awareness
Objavljeno v DKUM: 14.07.2017; Ogledov: 1806; Prenosov: 97
.pdf Celotno besedilo (387,66 KB)
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