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Tax experts’ opinion on the tax system in Slovenia (CROSBI ID 225845)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Klun, Maja ; Štambuk, Ana Tax experts’ opinion on the tax system in Slovenia // Ejournal of tax research, 13 (2015), 3; 784-798

Podaci o odgovornosti

Klun, Maja ; Štambuk, Ana

engleski

Tax experts’ opinion on the tax system in Slovenia

Following the tax policy priorities put forward by the European Commission and taking into consideration the reduction of budget deficit, Slovenia made several changes in the tax system. In the paper, we present research results of experts’ opinion about the tax system in Slovenia. The research results show the opinion on different statements connected with the country’s tax policy. The strongest agreement was reached for the statement that administrative and compliance costs of taxation should be an important element of the tax policy. We also made binomial probit regressions in order to determine how economic views and values influence experts’ opinion.

Tax system ; expert opinion ; tax policy ; Slovenia

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Podaci o izdanju

13 (3)

2015.

784-798

objavljeno

1448-2398

Povezanost rada

Ekonomija

Indeksiranost