| Title: | Tax compliance in Slovenia : an empirical assessment of tax knowledge and fairness perception |
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| Authors: | ID Hauptman, Lidija (Author)
ID Žmuk, Berislav (Author)
ID Pavić, Ivana (Author) |
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| Files: |  https://www.mdpi.com/1911-8074/17/3/89
 Tax_Compliance_in_Slovenia.pdf (1,12 MB)
MD5: B43B4A585FB0AFEB0493ADD1EACFB774
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | Complex tax systems can result in tax evasion, which further impacts the revenues necessary
to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and
tax fairness perception is essential for boosting revenues to support societal sustainability. The
aim of this study was to assess the levels of tax knowledge and tax fairness perception within
the Slovene taxpayer population, with a specific focus on the differences related to gender and
settlement size. Further, the connections between tax knowledge and various aspects of tax fairness
were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender
and settlement size differences and the Kendall’s coefficient of rank to determine the association
between the tax knowledge and fairness perception dimensions. The results provide evidence
that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116).
Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge
perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various
dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement
size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness
perception, the results indicate statistically significant but weak correlations in both directions,
depending on the specific fairness dimension. |
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| Keywords: | tax compliance, tax evasion, tax fairness, tax knowledge, gender, settlement size, Slovenia |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 11.01.2024 |
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| Article acceptance date: | 15.02.2024 |
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| Publication date: | 20.01.2024 |
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| Publisher: | MDPI |
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| Year of publishing: | 2024 |
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| Number of pages: | str. 1-32 |
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| Numbering: | Vol. 17, issue 3. spec. iss., [art. no.] 89 |
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| PID: | 20.500.12556/DKUM-92118  |
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| UDC: | 336.74 |
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| ISSN on article: | 1911-8074 |
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| COBISS.SI-ID: | 188879107 |
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| DOI: | 10.3390/jrfm17030089 |
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| Publication date in DKUM: | 02.07.2025 |
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| Views: | 234 |
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| Downloads: | 20 |
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| Metadata: |    |
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| Categories: | Misc.
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