Pregledni rad
https://doi.org/10.31297/hkju.22.2.2
Can Voluntary Tax Compliance Status Lead to Participation, Transparency and Co-operation?
Tina Sever
orcid.org/0000-0001-8376-9621
; Faculty of Public Administration, University of Ljubljana, Slovenia
Tatjana Stanimirović
orcid.org/0000-0001-7407-7121
; Faculty of Public Administration, University of Ljubljana
Sažetak
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.
Ključne riječi
co-operative tax compliance; co-operation; good governance; Slovenia; taxpayers; tax consultants; voluntary tax compliance status
Hrčak ID:
280376
URI
Datum izdavanja:
14.7.2022.
Posjeta: 478 *