Ekonomsko-poslovna fakulteta, Maribor (EPF)
POSLOVALNI ČAS/ IZPOSOJA NA DOM: Ponedeljek, Sreda, Petek 8.30 - 14.00. Torek, Četrtek 8.30 - 17.00. ČITALNICA: Ponedeljek, Torek, Sreda, Četrtek 8.30 - 17.00, Petek 8.30 - 14.00. Poletni poslovalni čas (julij-avgust) / Knjižnica in čitalnica: torek in četrtek 9.00 - 14.00.
  • Tax compliance and social security contributions - the case of Slovenia
    Lešnik, Tomaž, 1975- ; Kračun, Davorin ; Jagrič, Timotej
    In this paper, we will examine the causes behind the higher level of compliance with social security contributions in comparison with other tax categories in the case of Slovenia. The results of ... econometric models suggest that the activities of the Tax Administration of the Republic of Slovenia, which were more stringently performed in the area of social security contributions in the most recent period, are an important - but not the only factor - behind the higher level of compliance in connection with social security contributions. At the same time, the decrease in tax compliance with other taxes (income tax, corporate income tax, and VAT) did not essentially influence the higher level of compliance with social security contributions. The more consistent treatment of unpaid social security contributions as a criminal offence and the higher public awareness about the importance of paying social security contributions in the latest period are recognized as important factors which simultaneously constitute the main difference between social security contributions and other taxes. The higher level of public awareness about the benefits that result from public services financed with taxes is recognized as a possible way to more optimally collect taxes in Slovenia.
    Vir: Transylvanian review of administrative sciences. - ISSN 1842-2845 (No. 42 E, 2014, str. 94-115)
    Vrsta gradiva - članek, sestavni del
    Leto - 2014
    Jezik - angleški
    COBISS.SI-ID - 11730460

    Povezava(-e):

    http://rtsa.ro/en/files/TRAS%20-%2042E%20-%205%20LESNIK,%20KRACUN,%20JAGRIC.pdf
    Digitalna knjižnica Univerze v Mariboru – DKUM

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