| Naslov: | Audits as a vaccine or just aspirin? |
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| Avtorji: | ID Jagrič, Timotej (Avtor)
ID Lešnik, Tomaž (Avtor) |
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| Datoteke: |  Nase_gospodarstvoOur_economy_2017_Jagric,_Lesnik_Audits_as_a_Vaccine_or_Just_Aspirin.pdf (785,30 KB)
MD5: 760FBB0D31738D10A057191B58403CAE
PID: 20.500.12556/dkum/2f274a36-91a2-4bf6-ba13-79de68c1e093
 http://www.degruyter.com/view/j/ngoe.2017.63.issue-4/ngoe-2017-0020/ngoe-2017-0020.xml
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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: | This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit. |
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| Ključne besede: | audits, value added tax, voluntary tax compliance |
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| Status publikacije: | Objavljeno |
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| Verzija publikacije: | Objavljena publikacija |
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| Leto izida: | 2017 |
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| Št. strani: | str. 17-28 |
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| Številčenje: | Letn. 63, št. 4 |
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| PID: | 20.500.12556/DKUM-70320  |
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| ISSN: | 0547-3101 |
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| UDK: | 336.225.64:3.072.6 |
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| COBISS.SI-ID: | 12962332 |
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| DOI: | 10.1515/ngoe-2017-0020 |
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| ISSN pri članku: | 0547-3101 |
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| NUK URN: | URN:SI:UM:DK:VUJPUQ4G |
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| Datum objave v DKUM: | 03.05.2018 |
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| Število ogledov: | 2138 |
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| Število prenosov: | 345 |
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| Metapodatki: |    |
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| Področja: | Ostalo
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