Iskanje po katalogu digitalne knjižnice

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: 7
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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
Celotno besedilo (571,58 KB)
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Opis: As tax administrations worldwide modernize through digital technologies, it has become increasingly important to understand taxpayers’ satisfaction with these services. This research aims to estimate the relationships between satisfaction with tax administration e-services and factors such as trust, service quality, age, and gender, addressing a noted gap in the existing literature. Using the questionnaire distributed among taxpayers in Slovenia, four hypotheses were tested. Next to descriptive methods, Pearson correlation analysis, T-tests, and Mann-Whitney U-tests were used. The findings reveal a positive correlation between e-service quality and trust, as well as sustainability, but lower satisfaction with tax administration e-services among the younger generation. Gender differences do not exist, as male and female taxpayers are perceived to be equally satisfied with the e-service. The results suggest that improving tax information’s usability, clarity, and security increases taxpayers’ confidence and satisfaction. Quality information does not cause confusion and distrust. From the taxpayers’ perspective, it is essential to ensure accessible, easy-to-understand information and implement quick feedback mechanisms to enhance clarity and strengthen taxpayers’ trust.
Ključne besede: tax administration, e-service quality, trust, age, gender
Objavljeno v DKUM: 14.07.2025; Ogledov: 0; Prenosov: 14
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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
Celotno besedilo (518,96 KB)
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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: 7
Celotno besedilo (1,70 MB)
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