20.500.12556/DKUM-92386 The influence of trust in tax administration and gender on tax compliance in Slovenia The OECD urges governments to improve tax systems by studying taxpayers’ behavior to prevent tax non-compliance. This study focuses on individual Slovene taxpayers aiming to investigate the impact of trust in Tax Administration and gender on tax compliance. In the empirical part of the study, trust and tax compliance were the subject of descriptive statistical analysis, exploratory factor analysis and Spearman correlation coefficients. A Mann-Whitney U test and independent samples median test were performed to evaluate compliance gender differences in tax compliance. The findings unveil that trust in tax administration exhibits a statistically significant and positive correlation with tax compliance intentions in Slovenia while the differences in tax compliance between genders were not confirmed. Taxpayers' fairness perception to gain higher trust should be increased through sufficient information about tax laws and regulations. trust gender tax administration tax compliance Slovenia individual taxpayers true false true Angleški jezik Angleški jezik Znanstveno delo 2025-04-04 03:12:58 2025-11-07 07:53:53 2025-11-08 03:10:47 0000-00-00 00:00:00 2024 0 0 str. 140-163 no. 3 Vol. 22 jul. 2024 0000-00-00 Zaloznikova Objavljeno apc 0000-00-00 0000-00-00 2024-07-31 336.22 208663811 10.52152/22.3.140-163(2024) 1855-363X https://lex-localis.org/index.php/LexLocalis/article/view/2292 1 f25bbc52-10f1-11f0-b51c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=189977 RAZ_Hauptman_Lidija_2024.pdf RAZ_Hauptman_Lidija_2024.pdf 1 A98E675392CB87A8A1C71C119B5D00AD 1dfca0cd9bf287a4a0747b7b05b5cc201846278084d9da8cf208e673e2a1b10e 38342e97-bba6-11f0-8223-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=200474 Ekonomsko-poslovna fakulteta 0 0 0