| Title: | The influence of trust in tax administration and gender on tax compliance in Slovenia |
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| Authors: | ID Hauptman, Lidija (Author)
ID Pavić, Ivana (Author)
ID Čeh Časni, Anita (Author) |
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| Files: |  https://lex-localis.org/index.php/LexLocalis/article/view/2292
 RAZ_Hauptman_Lidija_2024.pdf (279,60 KB)
MD5: A98E675392CB87A8A1C71C119B5D00AD
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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: | The OECD urges governments to improve tax systems by studying taxpayers’ behavior to prevent tax non-compliance. This study focuses on individual Slovene taxpayers aiming to investigate the impact of trust in Tax Administration and gender on tax compliance. In the empirical part of the study, trust and tax compliance were the subject of descriptive statistical analysis, exploratory factor analysis and Spearman correlation coefficients. A Mann-Whitney U test and independent samples median test were performed to evaluate compliance gender differences in tax compliance. The findings unveil that trust in tax administration exhibits a statistically significant and positive correlation with tax compliance intentions in Slovenia while the differences in tax compliance between genders were not confirmed. Taxpayers' fairness perception to gain higher trust should be increased through sufficient information about tax laws and regulations. |
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| Keywords: | trust, gender, tax administration, tax compliance, Slovenia, individual taxpayers |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Publication date: | 31.07.2024 |
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| Year of publishing: | 2024 |
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| Number of pages: | str. 140-163 |
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| Numbering: | Vol. 22, no. 3 |
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| PID: | 20.500.12556/DKUM-92386  |
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| UDC: | 336.22 |
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| ISSN on article: | 1855-363X |
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| COBISS.SI-ID: | 208663811 |
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| DOI: | 10.52152/22.3.140-163(2024) |
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| Publication date in DKUM: | 07.11.2025 |
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| Views: | 201 |
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| Downloads: | 16 |
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| Metadata: |    |
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| Categories: | Misc.
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