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  • Intertwining lawfulness, innovation and transparency in the era of uncertainty [Elektronski vir] : the case of Slovenian prefilled informational calculation of personal income tax
    Babšek, Matej, 1985- ; Kovač, Polonca, 1971-
    The regulation of the informational calculation of personal income tax introduced by Slovenia in 2007 is, comparatively speaking, exemplary. The prefilled informational calculation ensures tax ... transparency, which is an important aspect of democratic government, as well as efficient tax collection. The article examines the regulation of informational calculation under the Tax Procedure Act as well as the relevant statistical data and case law. These show that prefilled informational calculation is an excellent tool contributing to a more accurate assessment of tax and less administrative burden for the tax authority and, above all, the taxpayers. Numerical data suggest that there are very few objections, while the analysis of administrative dispute cases at Slovenian Administrative and Supreme Courts ever since the introduction of prefilled informational calculation reveals a low share of disputes and only marginal problems with certain profiles of taxpayers, such as workers abroad. The article therefore proposes to transplant this approach to the related area of social rights, as such a transparent and efficient system ensures greater satisfaction of all stakeholders in administrative procedures and increases trust in the authorities.
    Vir: Citizens' engagement and empowerment - the era of collaborative innovation in governance [Elektronski vir] : 29th NISPAcee Annual Conference, October 21 - 23, 2021, Ljubljana, Slovenia : e-proceedings (10 str.)
    Vrsta gradiva - prispevek na konferenci
    Leto - 2022
    Jezik - angleški
    COBISS.SI-ID - 90695683

    Povezava(-e):

    https://www.nispa.org/files/conferences/2021/e-proceedings/system_files/papers/NISPAcee21_BabsekKovac_ICPIT.pdf

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