20.500.12556/DKUM-70332 Changes in tax legislation and social responsibility of taxpayers and legislative institutions Spremembe davčnih predpisov in družbena odgovornost davčnih zavezancev ter zakonodajnih ustanov 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. 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. social responsibility tax compliance changes in tax legislation tax aggressiveness davki dajatve zakonodaja davčni sistem davčna politika družbena odgovornost davčna skladnost spremembe davčnih predpisov davčna agresivnost true false true Angleški jezik Slovenski jezik Znanstveno delo 2018-05-03 14:16:38 2018-05-03 14:17:23 2022-08-01 19:12:14 2019-07-11 18:03:33 2018 0 0 str. 48-57 št. 1 Letn. 64 2018 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 0547-3101 336.225:005.35 751364 12996892 10.2478/ngoe-2018-0006 0547-3101 URN:SI:UM:DK:YLBNT1L5 Nase_gospodarstvoOur_economy_2018_Stager_Changes_in_Tax_Legislation_and_Social_Responsibility_of_Taxpayers_and_Legislative_Institutions.pdf Nase_gospodarstvoOur_economy_2018_Stager_Changes_in_Tax_Legislation_and_Social_Responsibility_of_Taxpayers_and_Legislative_Institutions.pdf 1 5DCB5B22FB2EBBDC9BD281C3E3EEEC9F d4a82b0dd78c25e5f18cc3ce768c820895fa0830f6457404addc7246aadb21ff ecb4c7c8-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a413894f-bf8f-4737-b7d1-5d7845a50843 https://dk.um.si/Dokument.php?lang=slv&id=124293 http://www.degruyter.com/view/j/ngoe.2018.64.issue-1/ngoe-2018-0006/ngoe-2018-0006.xml 1 https://dk.um.si/Dokument.php?lang=slv&id=124292 Ekonomsko-poslovna fakulteta Naše gospodarstvo 0 0 0