20.500.12556/DKUM-92126 Taxpayers' attitudes toward tax compliance in the Slovenian tax system differences according to gender, income level and size of settlement Abstract This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country’s tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes. tax system tax compliance economic and psychological factors gender settlement size income level true false true Institute of Public Finance Angleški jezik Angleški jezik Znanstveno delo 2025-03-14 03:25:38 2025-07-01 07:54:15 2025-07-02 03:10:14 0000-00-00 00:00:00 2024 0 0 str. 171-201 no. 2 Vol. 48 2024 0000-00-00 Zaloznikova Objavljeno NiDoloceno 2023-09-29 2024-02-16 2024-06-10 330.1 199375619 10.3326/pse.48.2.3 2459-8860 https://pse-journal.hr/upload/files/pse/2024/2/hauptman_zmuk_pavic.pdf 1 9e501d8d-007b-11f0-9c63-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189333 Taxpayers__attitudes_toward_tax_compliance_in_the_Slovenian_tax_system.pdf Taxpayers__attitudes_toward_tax_compliance_in_the_Slovenian_tax_system.pdf 1 E7A99562600BC3E4D45C18BFF32289B8 ef42f21900dfc5378a89dff716dbab56eed431f4c95253a3cf00024432a7d4de c1f80433-563f-11f0-8520-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=192975 Ekonomsko-poslovna fakulteta 0 0 0