1. 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: 2
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2. 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: 1
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3. 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: 145
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4. Guarding a subgraph as a tool in pursuit-evasion gamesDrago Bokal, Janja Jerebic, 2021, izvirni znanstveni članek Opis: Pursuit-evasion games study the number of cops needed to capture therobber in a game played on a graph, in which the cops and the robber movealternatively to neighbouring vertices, and the robber is captured if a copsteps on the vertex the robber is in. A common tool in analyzing this copnumber of a graph is a cop moving along a shortest path in a graph, thuspreventing the robber to step onto this path. We generalize this approach byintroducing a shadow of the robber, the maximal set of vertices from whichthe cop parries the protected subgraph. In this context, the robber becomesan intruder and the cop becomes the guard. We show that the shadow canbe computed in polynomial time, implying polynomial time algorithms forcomputing both a successful guard as well as a successful intruder, whicheverexists. Furthermore, we show that shadow function generalizes the conceptof graph retractions. In some cases, this implies a polynomially computablecertification of the negative answer to the NP-complete problem of existenceof a retraction to a given subgraph.
Ključne besede: pursuit-evasion game, graph searching, guarding, shadow function, graph retraction
Objavljeno v DKUM: 17.08.2023; Ogledov: 423; Prenosov: 50
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