(UM)
-
Tax compliance and social security contributions - the case of SloveniaLešnik, Tomaž, 1975- ; Kračun, Davorin ; Jagrič, TimotejIn 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.Source: Transylvanian review of administrative sciences. - ISSN 1842-2845 (No. 42 E, 2014, str. 94-115)Type of material - article, component partPublish date - 2014Language - englishCOBISS.SI-ID - 11730460
Author
Lešnik, Tomaž, 1975- |
Kračun, Davorin |
Jagrič, Timotej
Topics
davki |
davčni sistem |
davčna politika |
socialna varnost |
Slovenija
![loading ... loading ...](themes/default/img/ajax-loading.gif)
source: Transylvanian review of administrative sciences. - ISSN 1842-2845 (No. 42 E, 2014, str. 94-115)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
![loading ... loading ...](themes/default/img/ajax-loading.gif)
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|---|
Lešnik, Tomaž, 1975- | 40297 |
Kračun, Davorin | 06386 |
Jagrič, Timotej | 19108 |
Source: Personal bibliographies
and: SICRIS
Select pickup location:
Material pickup by post
Delivery address:
Address is missing from the member's data.
The address retrieval service is currently unavailable, please try again.
By clicking the "OK" button, you will confirm the pickup location selected above and complete the reservation process.
By clicking the "OK" button, you will confirm the above pickup location and delivery address, and complete the reservation process.
By clicking the "OK" button, you will confirm the address selected above and complete the reservation process.
Notification
Automatic login and reservation service currently not available. You can reserve the material on the Biblos portal or try again here later.
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
Pickup location | Material status | Reservation |
---|
Reservation in progress
Please wait a moment.
Reservation was successful.
Reservation failed.
Reservation...
Membership card:
Pickup location: