1. 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: 125
 Celotno besedilo (1,08 MB)
Gradivo ima več datotek! Več... |
2. eIDAS interoperability and cross-border compliance issuesMarko Hölbl, Boštjan Kežmah, Marko Kompara, 2023, izvirni znanstveni članek Opis: The eIDAS Regulation provides a common foundation for secure electronic interaction between citizens, businesses, and public authorities. We investigated and identified interoperability and cross-border compliance issues in this paper. We have identified the following weaknesses: Organizational independence, remote access to banking services, remote video identification, use of electronic signatures in public administration, commercial access to the eIDAS network, biometric authentication mechanisms, and, finally, some technical issues with the mechanisms used to provide security and authentication in eIDAS nodes.
Ključne besede: eIDAS, interoperability, cross-border compliance, heterogeneity, European Union
Objavljeno v DKUM: 12.02.2024; Ogledov: 315; Prenosov: 40
Celotno besedilo (346,67 KB)
Gradivo ima več datotek! Več... |
3. Perioperative antibiotic prophylaxis in a single tertiary hospital in Slovenia - the role of education in recommendation complianceMatej Žnidarič, Matjaž Vogrin, Andrej Moličnik, Faris Mujezinović, Niko Kavčič, Nina Gorišek Miksić, 2021, izvirni znanstveni članek Ključne besede: perioperative antibiotic prophylaxis, recommendations, compliance, surgery, educational intervention
Objavljeno v DKUM: 22.01.2023; Ogledov: 589; Prenosov: 70
Celotno besedilo (246,63 KB)
Gradivo ima več datotek! Več...
Gradivo je zbirka in zajema 1 gradivo! |
4. Modeling compliance with COVID-19 prevention guidelines : the critical role of trust in scienceNejc Plohl, Bojan Musil, 2020, izvirni znanstveni članek Opis: The coronavirus pandemic is one of the biggest health crises of our time. In response to this global problem, various institutions around the world had soon issued evidence-based prevention guidelines. However, these guidelines, which were designed to slow the spread of COVID-19 and contribute to public well-being, are (deliberately) disregarded by some individuals. In the present study, we aimed to develop and test a multivariate model that could help us identify individual characteristics that make a person more/less likely to comply with COVID-19 prevention guidelines. A total of 525 attentive participants completed the online survey. The results of structural equation modeling (SEM) show that COVID-19 risk perception and trust in science both independently predict compliance with COVID-19 prevention guidelines, while the remaining variables in the model (political conservatism, religious orthodoxy, conspiracy ideation and intellectual curiosity) do so via the mediating role of trust in science. The described model exhibited an acceptable fit (χ2(1611) = 2485.84, p < .001, CFI = .91, RMSEA = .032, SRMR = .055). These findings thus provide empirical support for the proposed multivariate model and underline the importance of trust in science in explaining the different levels of compliance with COVID-19 prevention guidelines.
Ključne besede: coronavirus, covid-19, prevention guidelines, compliance, trust in science
Objavljeno v DKUM: 09.11.2020; Ogledov: 1032; Prenosov: 423
Celotno besedilo (1,09 MB)
Gradivo ima več datotek! Več... |
5. General principles in European small claims procedure : how far can simplifications go?Bettina Nunner-Krautgasser, Philipp Anzenberger, 2012, izvirni znanstveni članek Opis: The European Small Claims Regulation has been offering an alternative proceeding for small claims litigation in cross-border cases for almost four years now. Along with several important procedural simplifications, however, came considerable restrictions regarding the principles of public and oral proceedings established in the European Convention on Human Rights and the Charter of Fundamental Rights of the European Union. Critics claim especially that the court’s power to omit any oral hearing in a Small Claims Procedure cannot fulfill the requirements of the Convention and the Charter. This question is going to be further investigated in the course of this paper. Before doing so, however, a rough overview of the scope, of some general principals and of the conduct of the European Small Claims Procedure shall be provided.
Ključne besede: European Small Claims Procedure, procedural simplifications, written procedure, principle of public proceedings, principle of oral proceedings, compliance
Objavljeno v DKUM: 01.08.2018; Ogledov: 1106; Prenosov: 66
Celotno besedilo (206,61 KB) |
6. |
7. A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairnessAleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2018, izvirni znanstveni članek Opis: The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.
Ključne besede: personal values, personal tax culture, tax system, tax compliance, conceptual model
Objavljeno v DKUM: 03.05.2018; Ogledov: 1429; Prenosov: 421
Celotno besedilo (725,51 KB)
Gradivo ima več datotek! Več... |
8. Audits as a vaccine or just aspirin?Timotej Jagrič, Tomaž Lešnik, 2017, izvirni znanstveni članek Opis: This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Ključne besede: audits, value added tax, voluntary tax compliance
Objavljeno v DKUM: 03.05.2018; Ogledov: 1808; Prenosov: 334
Celotno besedilo (785,30 KB)
Gradivo ima več datotek! Več... |
9. Tax compliance and social security contributions : the case of SloveniaTomaž 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: 92
Celotno besedilo (387,66 KB)
Gradivo ima več datotek! Več... |
10. Comparative model analysis of two types of clamping elements in dynamic conditionsPetar Todorovic, Borut Buchmeister, Marko Djapan, Djordje Vukelić, Marko Milosevic, Branko Tadic, Milan Radenkovic, 2014, izvirni znanstveni članek Opis: This paper studies the compliance of the fixture-workpiece system. Workpiece clamping case with two types of clamping elements is considered. The first type of clamping element is standard, with flat top, while the second one is specially designed, with round cutting insert. Analyzed was the case of workpiece clamping using small forces, whereby the deformations in the workpiece/clamping element interface are predominantly on the order of magnitude of roughness height. A comparative analysis of dynamic behaviour of both types of clamping elements is also presented. In comparison with its standard counterpart, the specially designed clamping element with round cutting insert has superior clamping performance regarding both tangential load capacity and compliance.
Ključne besede: clamping, clamping element design, product development, machining, cutting, compliance, fixture, roughness, analysis, dinamical behaviour
Objavljeno v DKUM: 11.07.2017; Ogledov: 1193; Prenosov: 111
Celotno besedilo (1,39 MB)
Gradivo ima več datotek! Več... |
