20.500.12556/DKUM-94893 Tax implications for students freelancers working abroad a comparative analysis of Slovenia, Austria and Croatia Porezne implikacije za studente slobodne djelatnike koji rade u inozemstvu This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of cross-border tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative burdens that often deter students from engaging in freelance work abroad. The study recommends targeted measures to improve tax education for student freelancers, including the development of accessible resources and workshops. It highlights the need to enhance support systems through streamlined tax compliance processes and subsidized access to professional advice. Policy proposals emphasize simplifying cross-border tax regulations and strengthening international cooperation to address the specific challenges faced by student freelancers in Croatia and Austria. Future research directions are also suggested further to explore the impact of tax policies on cross-border freelancing. student freelancers cross-border taxatio double taxation treaties tax compliance Slovenia Austria Croatia študenti samostojni podjetniki čezmejno obdavčenje sporazumi o preprečevanju dvojnega obdavčenja davčna skladnost Slovenija Avstrija Hrvaška true false true Sveučilište u Dubrovniku Angleški jezik Hrvaški jezik Znanstveno delo 2025-08-29 03:32:09 2025-08-29 07:47:13 2025-08-30 03:37:21 0000-00-00 00:00:00 2025 0 0 str. 1-25 br. God. 2025 0000-00-00 Zaloznikova Objavljeno NiDoloceno 2024-08-28 2024-12-17 2025-05-29 336.225.64:331.556.46-057.875-057.13 224564995 10.17818/EMIP/2025/10 1848-963X https://hrcak.srce.hr/index.php/clanak/479131 0 126afb7a-849b-11f0-9b5d-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=196944 RAZ_Bobek_Vito_2025.pdf RAZ_Bobek_Vito_2025.pdf 1 2C7EEF76BFD12973F08504E6FAE92FAD 9d1e73e51180c2c467c23916cee3d69b9e6538722604a25c55b8105ceaa642e3 89537cd8-849b-11f0-9b5d-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=196945 Ekonomsko-poslovna fakulteta 0 0 0