1. Tax compliance in Slovenia : an empirical assessment of tax knowledge and fairness perceptionLidija Hauptman, Berislav Žmuk, Ivana Pavić, 2024, original scientific article Abstract: 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.
Keywords: tax compliance, tax evasion, tax fairness, tax knowledge, gender, settlement size, Slovenia
Published in DKUM: 02.07.2025; Views: 0; Downloads: 3
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2. 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, original scientific article Abstract: 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.
Keywords: tax system, tax compliance, economic and psychological factors, gender, settlement size, income level
Published in DKUM: 01.07.2025; Views: 0; Downloads: 6
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3. The cross-border enforcement of court settlements within Brussels Ia Regulation : from a European and an Austrian perspectivePhilipp Anzenberger, 2020, original scientific article Abstract: Despite the enormous practical relevance of court settlements, the Brussels Ia Regulation contains only a few explicit provisions for the cross-border enforcement of this legal instrument. This can cause difficulties in borderline cases, for example when it is doubtful whether the legal act in question is to be classified as a settlement or a judgment or which specific European regulation is applicable to a settlement containing several different claims. This paper provides a general overview of the rules for the enforcement of court settlements under the Brussels Ia Regulation and examines some problems that may specifically arise in the case of cross-border enforcement of court settlements.
Keywords: court settlement, Brussels Ia Regulation, cross-border enforcement, recognition, scope, judgment, certificate, exequatur
Published in DKUM: 15.01.2021; Views: 798; Downloads: 2
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4. Settlement of weakly cemented tufasNihat Dipova, Ergun Ufuk, Doyuran Vedat, 2014, original scientific article Abstract: Weakly cemented tufas are sand and silt size soils that are weakly bonded with thin films of carbonate cement. The void ratio is rather high and equal to approximately 1.2. Collapse occurs as a result of the destruction of the weak bonds upon loading and/or wetting. The index properties and the collapse potential (Cp) of tufa were determined in the laboratory. In the determination of the collapse-potential values the single-ring oedometer method was considered to be a suitable and simpler tool. In plotting the oedometer test results the use of a natural scale was preferred over a logarithmic scale so that the void ratio-pressure relationship is polynomial. Under loading the soil settles with the natural water content; however, saturation increases the collapse that is initially triggered by the pressure increase. The pressure level is a significant parameter in the magnitude of the collapse and therefore in the total settlement. The settlement of foundations due to a collapse of the soil structure can be estimated directly using the oedometer test results and empirically using the index properties, like the initial void ratio (e0), the difference in the fine content between the dry and the wet sieve analyses (PFAW) and the natural unit weight. A comparison of the direct and empirical approaches yielded a good agreement.
Keywords: Antalya, collapse potential, collapsible soils, settlement, tufa
Published in DKUM: 14.06.2018; Views: 962; Downloads: 222
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5. A simplified approach to the settlement estimation of piled raftsVolkan Kalpakci, Mehmet Yener Özkan, 2012, original scientific article Abstract: In this study, a simplified approach to the settlement estimation of piled rafts resting on over-consolidated clay deposits is presented. For this purpose, a series of plane-strain and three-dimensional analyses were performed and their results are compared with the available data in the literature. It was found that the percentage decrease in the total settlements with the addition of piles with respect to the unpiled case is very closely estimated by both the plane-strain and the three-dimensional, simplified, numerical analyses. Using this phenomenon, a simple method of analysis is suggested for the total settlement estimation of the piled raft foundations and design charts are provided for the cases studied (for the specific soil conditions only) throughout this study.
Keywords: piled rafts, settlement, over-consolidated clay, foundation design
Published in DKUM: 13.06.2018; Views: 984; Downloads: 70
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6. The geo-mechanics behaviour of soft marine silts under a nearshore rubble-mound breakwaterLien-Kwei Chien, Feng Tsung-Shen, Tsung-Ching Chen, 2009, original scientific article Abstract: In this study, the soft marine silts under a rubble-mound breakwater in Ma-Zu of west Taiwan are adopted as a test sample. The specimens were prepared by a new, remolded method at dry density and consolidated stresses. Tri-axial shear-strength tests were performed to evaluate the pore-water pressure and the shear strength. The test results show that the pore-water pressure increases gradually and is close to the critical values as the axial strain increases. In addition, under isotropic and K0 consolidation, both the c and c' of the soft marine silts were 0 kPa, which means that the silts do not have any shear resistance, just like fluid under a rubble-mound breakwater. Based on the linear-elasticity and the one-dimensional consolidation theory, the model of the settlement and stability was evaluated in SIGMA/W. The results show that the soft marine silts at the breakwater induced a displacement, greatly increasing with the filling rubble-mound loading. The figures and results can be referenced for a stability evaluation of the silt soil deposits under the rubble-mound breakwater. The results are useful for marine silts mechanics and a stability analysis for the planning, design, and related research on near-shore engineering.
Keywords: geo-mechanics behavior, soft marine silt, rubble-mound breakwater, settlement, numerical simulation mode
Published in DKUM: 06.06.2018; Views: 1322; Downloads: 174
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7. Manors and scattered farms : special settlement forms of outskirt areas in HungaryAndrás Balogh, Tamás Csapó, 2013, original scientific article Abstract: The Hungarian settlement network is very varied and multiple. In the teeth of its small territory we can find many area-specific settlement forms in the country. These settlement forms are usually not independent municipalities, but mostly occupied the outer areas of some towns and villages. In this study we try to demonstrate two types of these special settlement forms: scattered farms and manors. Scattered farms are sporadic, lonely settlements of the Great Hungarian Plain, which are centres of agricultural works and generally the centres of economic activities now, but they used to serve as winter shelters for the livestock. Most of the manors could be found in Transdanubia. The leader utility is the agriculture, but among others we found manors with industrial, sanitary, tourism functions also.
Keywords: Hungarian settlement network, outskirt areas, scattered farm, manor, Great Hungarian Plain, Transdanubia
Published in DKUM: 10.04.2018; Views: 1416; Downloads: 96
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8. Life in Veszprém, in the "town of queens"Tibor Lenner, original scientific article Abstract: Every settlement is a unique place. This uniqueness is manifested, among others, in cultural and historical values. Truly reflecting the settlement’s history and development, the ground plan of a town safeguards these unique characteristics over the centuries. Therefore, it is practical to analyse the spatial extension within its historical relations when researching a settlement’s morphology, development and functional structure. This method has traditions dating back to Tibor Mendöl in the Hungarian settlement geography. By means of historical settlement geography, one can interpret the creation of a settlement space, the principles of spatial arrangement, and explore the expansion or regression of a settlement. In the present study, we attempted to find a correlation between the historical, functional and formal aspects of the transformation processes on the example of Veszprém, a county capital in Transdanubia. The authors’ aim of doing so was to establish a basis for a later settlement- morphological examination of the town.
Keywords: historical settlement geography, settlement structure, historical ground plan development, fortress-based settlement
Published in DKUM: 10.04.2018; Views: 1043; Downloads: 106
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9. Factors of a successfully implemented compulsory settlementMarjeta Zorin Bukovšek, Borut Bratina, Polona Tominc, 2017, original scientific article Abstract: In Slovenia, many companies try to avoid bankruptcy with the introduction of a compulsory settlement procedure, but only a handful of companies successfully complete the compulsory settlement in the sense of a final repayment of creditors in accordance with the adopted financial restructuring plan. The article identified the factors affecting the confirmation of a compulsory settlement as well as the factors affecting the final repayment of creditors and, thus, permanently eliminated the causes of insolvency. The factors were divided into internal and external, whereby the impact of factors on a successfully completed compulsory settlement was verified using quantitative and qualitative research methods.
Keywords: compulsory settlement, insolvency, financial restructuring plan, business restructuring, ownership restructuring
Published in DKUM: 09.08.2017; Views: 1816; Downloads: 431
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