Since 2014
The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
Journal of Contemporary Issues in Economics and Business
View Archive Info| Field | Value | |
| Title |
The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries
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| Creator |
Jagrič, Timotej; University of Maribor, Faculty of Economics and Business
Lešnik, Tomaž; Visiting Expert at the University of Maribor, Faculty of Economics and Business O. Grbenic, Stefan; Graz University of Technology, Institute of Business Economics and Industrial Sociology Jagrič, Vita; University of Maribor, Faculty of Economics and Business |
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| Subject |
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personal income tax, double-taxation, cross-border workers, labour mobility |
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| Description |
We study the impact of selected characteristics of Slovenian tax residents withincome from work with source in other countries on their fulfilment of taxobligations from this income. We received anonymised data for the year 2015from Slovenian Financial administration, which includes selected taxation data,some demographic variables as well as some data from other registers. On thesample of 9016 taxpayers of personal income tax from the group with incomefrom work with source in other countries we found that with knowledge of somecharacteristics of taxpayers it is possible to discern a higher or lower probabilityof fulfilment of their tax obligations. Tools as the here presented model can helpto increase the effectiveness of targeted inspection taxation supervision. Theanalysis has shown that groups of taxpayers with common characteristics sharealso a common pattern of the fulfilment of their tax obligations.
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| Publisher |
Faculty of Economics and Business
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| Contributor |
—
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| Date |
2019-12-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://ng-epf.si/index.php/ngoe/article/view/215
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| Source |
Naše gospodarstvo/Our economy; Vol 65, No 4 (2019); 27-34
2385-8052 0547-3101 |
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| Language |
eng
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| Relation |
http://ng-epf.si/index.php/ngoe/article/view/215/188
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| Rights |
Copyright (c) 2020 Naše gospodarstvo/Our economy
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