VSE knjižnice (vzajemna bibliografsko-kataložna baza podatkov COBIB.SI)
  • Compliance costs for personal income tax in a transition country : the case of Slovenia
    Klun, Maja, 1969-
    The evaluation of taxpayers` compliance costs has grown in significance within tax system research over the last 15 years. In 2001, two surveys of VAT and personal income taxpayers were conducted in ... Slovenia to evaluate compliance costs for personal income tax in Slovenia. The results show that compliance costs for personal income tax are relative low, primarily because most taxpayersconsider filling their tax declaration to be a simple procedure,which means that consultancy costs are low.
    Vir: Fiscal studies. - ISSN 0143-5671 (Let. 25, št. 1, 2004, str. 93-104)
    Vrsta gradiva - članek, sestavni del
    Leto - 2004
    Jezik - angleški
    COBISS.SI-ID - 1899182

vir: Fiscal studies. - ISSN 0143-5671 (Let. 25, št. 1, 2004, str. 93-104)
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