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Title:Tax compliance and social security contributions : the case of Slovenia
Authors:Lešnik, Tomaž (Author)
Kračun, Davorin (Author)
Jagrič, Timotej (Author)
Files:.pdf Transylvanian_Review_of_Administrative_Sciences_2014_Lesnik_Tax_compliance_and_social_security_contributions_–_the_case_of_Slovenia.pdf (387,66 KB)
MD5: BF5D5490C73D3E4D4BEE6E7CF18CBD78
URL http://rtsa.ro/tras/index.php/tras/article/view/22
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract: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.
Keywords:social security contributions, activities of the Tax Administration of the Republic of Slovenia, tax compliance, punishment, public awareness
Year of publishing:2014
Number of pages:str. 94-115
Numbering:št. 42, Letn. 10
ISSN on article:1842-2845
COBISS_ID:11730460 New window
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Record is a part of a journal

Title:Transylvanian Review of Administrative Sciences
Publisher:Faculty of Political Sciences, Public Administration and Communication, Babes Bolyai University
COBISS.SI-ID:2605230 New window


License:CC BY 4.0, Creative Commons Attribution 4.0 International
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:14.07.2017

Secondary language

Keywords:davki, davčni sistem, davčna politika, socialna varnost, Slovenija


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