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Naslov:Tax compliance and social security contributions : the case of Slovenia
Avtorji:Lešnik, Tomaž (Avtor)
Kračun, Davorin (Avtor)
Jagrič, Timotej (Avtor)
Datoteke:.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
 
Jezik:Angleški jezik
Vrsta gradiva:Znanstveno delo (r2)
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:EPF - Ekonomsko-poslovna fakulteta
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
Leto izida:2014
Št. strani:str. 94-115
Številčenje:št. 42, Letn. 10
ISSN:1842-2845
UDK:336.22(497.4)
COBISS_ID:11730460 Novo okno
ISSN pri članku:1842-2845
NUK URN:URN:SI:UM:DK:DKU2CSMT
Število ogledov:843
Število prenosov:57
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Gradivo je del revije

Naslov:Transylvanian Review of Administrative Sciences
Založnik:Faculty of Political Sciences, Public Administration and Communication, Babes Bolyai University
ISSN:1842-2845
COBISS.SI-ID:2605230 Novo okno

Licence

Licenca:CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
Povezava:http://creativecommons.org/licenses/by/4.0/deed.sl
Opis:To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.
Začetek licenciranja:14.07.2017

Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:davki, davčni sistem, davčna politika, socialna varnost, Slovenija


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