20.500.12556/DKUM-66881 Tax compliance and social security contributions the case of Slovenia In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia. social security contributions activities of the Tax Administration of the Republic of Slovenia tax compliance punishment public awareness davki davčni sistem davčna politika socialna varnost Slovenija true false true Angleški jezik Slovenski jezik Znanstveno delo 2017-07-14 11:21:12 2017-07-14 11:23:19 2022-08-01 13:18:18 2019-07-11 16:01:50 2014 0 0 str. 94-115 št. 42 Letn. 10 2014 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1842-2845 336.22(497.4) 2605230 11730460 1842-2845 URN:SI:UM:DK:DKU2CSMT Transylvanian_Review_of_Administrative_Sciences_2014_Lesnik_Tax_compliance_and_social_security_contributions_–_the_case_of_Slovenia.pdf Transylvanian_Review_of_Administrative_Sciences_2014_Lesnik_Tax_compliance_and_social_security_contributions_–_the_case_of_Slovenia.pdf 1 BF5D5490C73D3E4D4BEE6E7CF18CBD78 0d291487cacf2c1bd9fed483aabf3abeeb0b8a96dc87880fc4fd313edd3d30f1 6bdab598-7c0e-11eb-bb7a-00155d0001ca 20.500.12556/dkum/25491950-4ef7-472e-aef0-a129a4fc8119 https://dk.um.si/Dokument.php?lang=slv&id=114228 http://rtsa.ro/tras/index.php/tras/article/view/22 1 https://dk.um.si/Dokument.php?lang=slv&id=114226 Ekonomsko-poslovna fakulteta 0 0 0