| Naslov: | Tax compliance and social security contributions : the case of Slovenia |
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| Avtorji: | ID Lešnik, Tomaž (Avtor)
ID Kračun, Davorin (Avtor)
ID Jagrič, Timotej (Avtor) |
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| Datoteke: |  Transylvanian_Review_of_Administrative_Sciences_2014_Lesnik_Tax_compliance_and_social_security_contributions_–_the_case_of_Slovenia.pdf (387,66 KB)
MD5: BF5D5490C73D3E4D4BEE6E7CF18CBD78
PID: 20.500.12556/dkum/25491950-4ef7-472e-aef0-a129a4fc8119
 http://rtsa.ro/tras/index.php/tras/article/view/22
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Znanstveno delo |
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| Tipologija: | 1.01 - Izvirni znanstveni članek |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia. |
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| Ključne besede: | social security contributions, activities of the Tax Administration of the Republic of Slovenia, tax compliance, punishment, public awareness |
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| Status publikacije: | Objavljeno |
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| Verzija publikacije: | Objavljena publikacija |
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| Leto izida: | 2014 |
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| Št. strani: | str. 94-115 |
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| Številčenje: | Letn. 10, št. 42 |
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| PID: | 20.500.12556/DKUM-66881  |
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| ISSN: | 1842-2845 |
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| UDK: | 336.22(497.4) |
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| COBISS.SI-ID: | 11730460 |
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| ISSN pri članku: | 1842-2845 |
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| NUK URN: | URN:SI:UM:DK:DKU2CSMT |
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| Datum objave v DKUM: | 14.07.2017 |
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| Število ogledov: | 2044 |
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| Število prenosov: | 134 |
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| Metapodatki: |    |
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| Področja: | Ostalo
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