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Tax Compliance and Social Security Contributions – The Case Of Slovenia

Transylvanian Review of Administrative Sciences

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Title Tax Compliance and Social Security Contributions – The Case Of Slovenia
 
Creator LESNIK, Tomaz; Ph.D. candidate, Faculty of Economics and Business,
University of Maribor, Maribor, Slovenia
KRACUN, Davorin; Professor, Faculty of Economics and Business,
University of Maribor, Maribor, Slovenia
JAGRIC, Timotej; Professor, Faculty of Economics and Business,
University of Maribor, Maribor, Slovenia
 
Subject social security contributions; activities of the Tax Administration of the Republic of Slovenia; tax compliance; punishment; public awareness
 
Description In 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.
 
Publisher Babes Bolyai University
 
Contributor Acknowledgement: This paper was produced within the framework of the operation entitled ‘Centre for Open Innovation and Research of the University of Maribor’. The operation is co-funded by the European Regional Development Fund and conducted within the f
 
Date 2014-06-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/22
 
Source Transylvanian Review of Administrative Sciences; 2014: Issue No. 42 E/June; 94-115
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/22/19
 
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