20.500.12556/DKUM-98019 Legislative shifts and tax compliance the impact of receipt issuance requirements on fiscal verification in Slovenia Zakonodajne spremembe in davčna skladnost: vpliv zahtev za izdajo računov na davčno preverjanje v Sloveniji This article investigates the behavioural impact of a 2022 legislative change in Slovenia that temporarily suspended the mandatory issuance of customer receipts while retaining the obligation to verify transactions with the tax authority (FURS) fiscally. Based on administrative data at the level of six economic sectors for 2019-2023, the study utilises t-tests and correlations to analyse the changes in the number of verified receipts during and after the legal change. Results show a significant reduction in the volume of receipts in some cash-based sectors, such as hospitality and retail, for which there is evidence of a decline in the perceived level of enforcement visibility based on our payment data. The impact was reversed in the year 2023 after the reimplementation of the policy. This study contributes to the tax morale and fiscal enforcement literature by demonstrating that even minimal procedural changes can yield substantial behavioural responses. Its implications are relevant for tax administrations seeking to balance simplification with deterrence. davčna skladnost fiskalna verifikacija izdaja računov zakonodajna reforma FURS Slovenija true false true Angleški jezik Slovenski jezik Znanstveno delo 2026-05-08 10:28:37 2026-05-08 10:28:37 2026-05-09 03:09:16 0000-00-00 00:00:00 2026 0 0 str. 10-23 no. 1 Vol. 72 2026 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2026-03-27 336.22(497.4) 277489155 10.2478/ngoe-2026-0002 2385-8052 https://journals.um.si/index.php/oe/en/article/view/5954 Prost dostop 1 e9de032c-4ab7-11f1-a4b2-00155d0001a1 https://dk.um.si/Dokument.php?lang=slv&id=205923 RAZ_Bobek_Vito_2026.pdf RAZ_Bobek_Vito_2026.pdf 1 6077491FD17321CD2A2D13D4C71B9CB9 b8afdb6c0b92c08519fd1b779f46ef67aaf61701244e3314bf7f62bb48cfc7ab 01c48dea-4ab8-11f1-a4b2-00155d0001a1 https://dk.um.si/Dokument.php?lang=slv&id=205924 Ekonomsko-poslovna fakulteta Naše gospodarstvo Naše gospodarstvo 0 0 0