Characteristics of taxpayers with impact on tax complianceJagrič, Timotej (Avtor) Lešnik, Tomaž (Avtor) tax compliancetaxpayerscharacteristicslocal biasThis study contributes towards understanding tax compliance by identifying taxpayers’ characteristics affecting it. The purpose of this study was to identify significant characteristics of Slovenian taxpayers that affect corporate tax compliance. Data were acquired through the desk audit process conducted by the Financial Administration of the Republic of Slovenia (FURS), focusing on the investment allowance of Slovenian corporate taxpayers. Econometric testing determined that a binary logit model was the most appropriate fit. Consequently, logistic regression analysis was performed on a large sample of Slovenian corporate taxpayers for the period between 2018 and 2021. A wide range of characteristics were considered, including the type of enterprise, age, size, industry, location and financial indicators. Eight characteristics were found to significantly impact tax compliance in Slovenia, including the size of the enterprise, organizational type, residing tax office branch, business sector, and the year the observed audit was conducted. Besides finding eight significant characteristics of taxpayers determining tax compliance, results also indicate the presence of local bias, with one of the tax office branches significantly impacting the number of irregularities found during audits.20252025-11-05 10:55:42Znanstveno delo95887UDK: 336.22COBISS_ID: 251408387DOI: 10.1556/204.2025.00007ISSN pri članku: 1588-970Xsl