NUK - logo
Narodna in univerzitetna knjižnica, Ljubljana (NUK)
Naročanje gradiva za izposojo na dom
Naročanje gradiva za izposojo v čitalnice
Naročanje kopij člankov
Urnik dostave gradiva z oznako DS v signaturi
  • Improving tax administration's services as a factor of tax compilance [!] : the case of tax audit
    Hauptman, Lidija ; Horvat, Mirjana, 1986- ; Korez-Vide, Romana
    In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authoritiesʼ struggle against tax evasion are discussed.In the theoretical part of the paper the ... factors of tax compliance and the tax authoritiesʼ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member statesʼ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.
    Vir: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 12, no. 3, jul. 2014, str. 481-501)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2014
    Jezik - angleški
    COBISS.SI-ID - 4730155
    DOI

Vnos na polico