Preliminary communication
https://doi.org/10.46458/27121097.2018.24.153
EVALUATION OF THE VOLUNTARY TAX COMPLIANCE IN SLOVENIA: TAX AUTHORITY PERSPECTIVE
Tatjana Jovanović
; Fakulteta za upravo, Univerza v Ljubljani, Ljubljana,Slovenia
Abstract
Since 2015, certain taxpayers may apply for the special status in order to promote voluntary compliance at the Tax Authority of Republic of Slovenia (FURS), after the horizontal monitoring pilot project was successfully finished in 2010. The theoretical background of the status is based on the idea of co-operative compliance, which can be described as the monitoring, predicting and preventing problems in the tax authority and taxpayers relationship. The purpose of the section is to analyse the instrument, which should establish cooperation based on transparency, understanding and mutual trust between taxpayers and tax authority. The research methodology was focused on survey among tax experts participated in drafting the legislation implementing cooperative relationship as well as experts empowered for monitoring the institute. The main objectives of the study have focused on the current activities identification, the assessment of expectations, the gaps, constraints and potential changes of the instrument identification and the evaluation of the long-term effects of the institute.
Keywords
voluntary tax compliance; taxpayer; tax authority; cooperative relationship
Hrčak ID:
216706
URI
Publication date:
30.1.2019.
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