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Title:Audits as a vaccine or just aspirin?
Authors:Jagrič, Timotej (Author)
Lešnik, Tomaž (Author)
Files:.pdf Nase_gospodarstvoOur_economy_2017_Jagric,_Lesnik_Audits_as_a_Vaccine_or_Just_Aspirin.pdf (785,30 KB)
 
URL http://www.degruyter.com/view/j/ngoe.2017.63.issue-4/ngoe-2017-0020/ngoe-2017-0020.xml
 
Language:English
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Keywords:audits, value added tax, voluntary tax compliance
Year of publishing:2017
Number of pages:str. 17-28
Numbering:št. 4, Letn. 63
ISSN:0547-3101
UDC:336.225.64:3.072.6
ISSN on article:0547-3101
COBISS_ID:12962332 Link is opened in a new window
DOI:10.1515/ngoe-2017-0020 Link is opened in a new window
NUK URN:URN:SI:UM:DK:VUJPUQ4G
License:CC BY-NC-ND 4.0
This work is available under this license: Creative Commons Attribution Non-Commercial No Derivatives 4.0 International
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Downloads:187
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Record is a part of a journal

Title:Naše gospodarstvo
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta Univerze v Mariboru, Društvo ekonomistov Maribor, Ekonomski center Maribor, Sciendo
ISSN:0547-3101
COBISS.SI-ID:751364 New window

Secondary language

Language:Slovenian
Title:Inšpekcijski pregledi kot cepivo ali zgolj aspirin?
Abstract:Članek se ukvarja z vplivom inšpekcijskih pregledov na prostovoljno izpolnjevanje davčnih obveznosti na področju davka na dodano vrednost v Sloveniji. Analiza pokaže, da davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled z ugotovljenimi nepravilnostmi, v letu inšpekcijskega pregleda izkazujejo višjo raven izpolnjevanja davčnih obveznosti kot v letu poprej. Medtem pa davčni zavezanci, pri katerih je bil opravljen inšpekcijski pregled v enakem obdobju, vendar brez ugotovljenih nepravilnosti, svojega ravnanja bistveno ne spremenijo. V zvezi z dolgoročnim vplivom inšpekcijskih pregledov pa rezultati analize izkazujejo možnost poslabšanja izpolnjevanja davčnih obveznosti tako v primeru inšpekcijskih pregledov z ugotovljenimi nepravilnostmi kot tudi pri inšpekcijskih pregledih brez ugotovljenih nepravilnosti.
Keywords:gospodarstvo, davki, davek na dodano vrednost, davčne obveznosti, inšpekcijski nadzor, inšpekcijski pregledi, prostovoljno izpolnjevanje davčnih obveznosti


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  1. Naše gospodarstvo

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