20.500.12556/DKUM-92118 Tax compliance in Slovenia an empirical assessment of tax knowledge and fairness perception Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension. tax compliance tax evasion tax fairness tax knowledge gender settlement size Slovenia true false true MDPI Angleški jezik Angleški jezik Znanstveno delo 2025-03-14 03:25:11 2025-07-02 12:42:38 2025-08-29 12:57:54 0000-00-00 00:00:00 2024 0 0 str. 1-32 issue 3. spec. iss., [art. no.] 89 Vol. 17 feb. 2024 0000-00-00 Zaloznikova Objavljeno apc 2024-01-11 2024-02-15 2024-01-20 336.74 188879107 10.3390/jrfm17030089 1911-8074 https://www.mdpi.com/1911-8074/17/3/89 1 8e9efada-007b-11f0-9c63-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189325 Tax_Compliance_in_Slovenia.pdf Tax_Compliance_in_Slovenia.pdf 1 B43B4A585FB0AFEB0493ADD1EACFB774 9cf9d96dfea47d0e84d13f42c89ea1c581e2b1456210c37298a293580ed18fda 26e71d65-5731-11f0-bb83-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=193130 Ekonomsko-poslovna fakulteta 0 0 0