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Title:Changes in tax legislation and social responsibility of taxpayers and legislative institutions
Authors:Štager, Vesna (Author)
Files:.pdf Nase_gospodarstvoOur_economy_2018_Stager_Changes_in_Tax_Legislation_and_Social_Responsibility_of_Taxpayers_and_Legislative_Institutions.pdf (785,60 KB)
 
URL http://www.degruyter.com/view/j/ngoe.2018.64.issue-1/ngoe-2018-0006/ngoe-2018-0006.xml
 
Language:English
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.
Keywords:social responsibility, tax compliance, changes in tax legislation, tax aggressiveness
Year of publishing:2018
Number of pages:str. 48-57
Numbering:št. 1, Letn. 64
ISSN:0547-3101
UDC:336.225:005.35
ISSN on article:0547-3101
COBISS_ID:12996892 Link is opened in a new window
DOI:10.2478/ngoe-2018-0006 Link is opened in a new window
NUK URN:URN:SI:UM:DK:YLBNT1L5
License:CC BY-NC-ND 4.0
This work is available under this license: Creative Commons Attribution Non-Commercial No Derivatives 4.0 International
Views:418
Downloads:200
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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:Spremembe davčnih predpisov in družbena odgovornost davčnih zavezancev ter zakonodajnih ustanov
Abstract:Članek obravnava stroške davčne skladnosti, ki davčnim zavezancem nastajajo zaradi davčne kompleksnosti in nenehnih sprememb davčnih predpisov. Finančna uprava Republike Slovenije je družbeno odgovorna za davčno agresivnost, saj je odgovorna za davčni položaj posameznikov, podjetij in celotnega gospodarstva. Cilj raziskave je vzpodbuditi družbeno odgovorno ravnanje zakonodajnih ustanov pri sprejemanju davčnih predpisov, kar lahko pomembno vpliva na družbeno odgovornost davčnih zavezancev in poveča davčno skladnost.
Keywords:davki, dajatve, zakonodaja, davčni sistem, davčna politika, družbena odgovornost, davčna skladnost, spremembe davčnih predpisov, davčna agresivnost


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

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