| Title: | Tax implications for students freelancers working abroad : a comparative analysis of Slovenia, Austria and Croatia |
|---|
| Authors: | ID Bobek, Vito (Author)
ID Arbajter, Samanta (Author)
ID Horvat, Tatjana (Author)
ID Kovačič, Martina (Author) |
|---|
| Files: |  https://hrcak.srce.hr/index.php/clanak/479131
 RAZ_Bobek_Vito_2025.pdf (571,58 KB)
MD5: 2C7EEF76BFD12973F08504E6FAE92FAD
|
|---|
| Language: | English |
|---|
| Work type: | Scientific work |
|---|
| Typology: | 1.02 - Review Article |
|---|
| Organization: | EPF - Faculty of Business and Economics
|
|---|
| Abstract: | This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of cross-border tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative burdens that often deter students from engaging in freelance work abroad. The study recommends targeted measures to improve tax education for student freelancers, including the development of accessible resources and workshops. It highlights the need to enhance support systems through streamlined tax compliance processes and subsidized access to professional advice. Policy proposals emphasize simplifying cross-border tax regulations and strengthening international cooperation to address the specific challenges faced by student freelancers in Croatia and Austria. Future research directions are also suggested further to explore the impact of tax policies on cross-border freelancing. |
|---|
| Keywords: | student freelancers, cross-border taxatio, double taxation treaties, tax compliance, Slovenia, Austria, Croatia |
|---|
| Publication status: | Published |
|---|
| Publication version: | Version of Record |
|---|
| Submitted for review: | 28.08.2024 |
|---|
| Article acceptance date: | 17.12.2024 |
|---|
| Publication date: | 29.05.2025 |
|---|
| Publisher: | Sveučilište u Dubrovniku |
|---|
| Year of publishing: | 2025 |
|---|
| Number of pages: | str. 1-25 |
|---|
| Numbering: | God. , br. |
|---|
| PID: | 20.500.12556/DKUM-94893  |
|---|
| UDC: | 336.225.64:331.556.46-057.875-057.13 |
|---|
| ISSN on article: | 1848-963X |
|---|
| COBISS.SI-ID: | 224564995 |
|---|
| DOI: | 10.17818/EMIP/2025/10 |
|---|
| Publication date in DKUM: | 29.08.2025 |
|---|
| Views: | 0 |
|---|
| Downloads: | 4 |
|---|
| Metadata: |    |
|---|
| Categories: | Misc.
|
|---|
|
:
|
Copy citation |
|---|
| | | | Average score: | (0 votes) |
|---|
| Your score: | Voting is allowed only for logged in users. |
|---|
| Share: |  |
|---|
Hover the mouse pointer over a document title to show the abstract or click
on the title to get all document metadata. |
