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Croatian and comparative public administration : a journal for theory and practice of public administration, Vol. 22 No. 2, 2022.

Review article

https://doi.org/10.31297/hkju.22.2.2

Can Voluntary Tax Compliance Status Lead to Participation, Transparency and Co-operation?

Tina Sever orcid id orcid.org/0000-0001-8376-9621 ; Faculty of Public Administration, University of Ljubljana, Slovenia
Tatjana Stanimirović orcid id orcid.org/0000-0001-7407-7121 ; Faculty of Public Administration, University of Ljubljana

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Abstract

The aim of the paper is to analyse the advantages and disadvantages of co-operative (voluntary) tax compliance status for medium-sized and large taxpayers in the Republic of Slovenia. The instrument was introduced in 2015, aiming to promote partnership co-operation between tax authorities and taxpayers. However, only 11 taxpayers have entered the status so far. The paper explores the perception of pros and cons of the status through in-depth interviews with tax consultants experiencing the scheme. Overall, the systematic analysis of the observed results has revealed advantages and a certain degree of satisfaction with the general idea of the status; however, there are certain disadvantages and consequently improvements to be made in tax legislation, specifically defining the content of internal controls. Moreover, the tax authority should
improve the co-operative model for taxpayers within the status by solving day-to-day legal issues, not just those of
technical nature.

Keywords

co-operative tax compliance; co-operation; good governance; Slovenia; taxpayers; tax consultants; voluntary tax compliance status

Hrčak ID:

280376

URI

https://hrcak.srce.hr/280376

Publication date:

14.7.2022.

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