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Title:Legislative shifts and tax compliance : the impact of receipt issuance requirements on fiscal verification in Slovenia
Authors:ID Bobek, Vito (Author)
ID Zver, Monika (Author)
ID Horvat, Tatjana (Author)
Files:URL https://journals.um.si/index.php/oe/en/article/view/5954
Description: Prost dostop
 
.pdf RAZ_Bobek_Vito_2026.pdf (446,37 KB)
MD5: 6077491FD17321CD2A2D13D4C71B9CB9
 
Language:English
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:This article investigates the behavioural impact of a 2022 legislative change in Slovenia that temporarily suspended the mandatory issuance of customer receipts while retaining the obligation to verify transactions with the tax authority (FURS) fiscally. Based on administrative data at the level of six economic sectors for 2019-2023, the study utilises t-tests and correlations to analyse the changes in the number of verified receipts during and after the legal change. Results show a significant reduction in the volume of receipts in some cash-based sectors, such as hospitality and retail, for which there is evidence of a decline in the perceived level of enforcement visibility based on our payment data. The impact was reversed in the year 2023 after the reimplementation of the policy. This study contributes to the tax morale and fiscal enforcement literature by demonstrating that even minimal procedural changes can yield substantial behavioural responses. Its implications are relevant for tax administrations seeking to balance simplification with deterrence.
Publication status:Published
Publication version:Version of Record
Publication date:27.03.2026
Year of publishing:2026
Number of pages:str. 10-23
Numbering:Vol. 72, no. 1
PID:20.500.12556/DKUM-98019 New window
UDC:336.22(497.4)
ISSN on article:2385-8052
COBISS.SI-ID:277489155 New window
DOI:10.2478/ngoe-2026-0002 New window
Publication date in DKUM:08.05.2026
Views:141
Downloads:1
Metadata:XML DC-XML DC-RDF
Categories:Misc.
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Record is a part of a journal

Title:Naše gospodarstvo : revija za aktualna ekonomska in poslovna vprašanja
Publisher:Ekonomsko-poslovna fakulteta
ISSN:2385-8052
COBISS.SI-ID:274517248 New window

Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.

Secondary language

Language:Slovenian
Title:Zakonodajne spremembe in davčna skladnost: vpliv zahtev za izdajo računov na davčno preverjanje v Sloveniji
Keywords:davčna skladnost, fiskalna verifikacija, izdaja računov, zakonodajna reforma, FURS, Slovenija


Collection

This document is a collection and includes these documents:
  1. Naše gospodarstvo
This document is a part of these collections:
  1. Naše gospodarstvo

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