| Title: | Taxpayers' attitudes toward tax compliance in the Slovenian tax system : differences according to gender, income level and size of settlement |
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| Authors: | ID Hauptman, Lidija (Author)
ID Žmuk, Berislav (Author)
ID Pavić, Ivana (Author) |
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| Files: |  https://pse-journal.hr/upload/files/pse/2024/2/hauptman_zmuk_pavic.pdf
 Taxpayers__attitudes_toward_tax_compliance_in_the_Slovenian_tax_system.pdf (1,70 MB)
MD5: E7A99562600BC3E4D45C18BFF32289B8
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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: | Abstract This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country’s tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes. |
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| Keywords: | tax system, tax compliance, economic and psychological factors, gender, settlement size, income level |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 29.09.2023 |
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| Article acceptance date: | 16.02.2024 |
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| Publication date: | 10.06.2024 |
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| Publisher: | Institute of Public Finance |
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| Year of publishing: | 2024 |
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| Number of pages: | str. 171-201 |
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| Numbering: | Vol. 48, no. 2 |
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| PID: | 20.500.12556/DKUM-92126  |
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| UDC: | 330.1 |
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| ISSN on article: | 2459-8860 |
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| COBISS.SI-ID: | 199375619 |
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| DOI: | 10.3326/pse.48.2.3 |
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| Publication date in DKUM: | 01.07.2025 |
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| Views: | 110 |
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| Downloads: | 22 |
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| Metadata: |    |
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| Categories: | Misc.
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