| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

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
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 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
License:CC BY-NC-ND 4.0
This work is available under this license: Creative Commons Attribution Non-Commercial No Derivatives 4.0 International
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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
COBISS.SI-ID:751364 New window

Secondary language

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


This document is a part of these collections:
  1. Naše gospodarstvo


Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
There are no comments!

Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica