Naslov
Tax experts’ opinion on the tax system in Slovenia

Autori
Klun, Maja ; Štambuk, Ana

Izvornik
Ejournal of tax research (1448-2398) 13 (2015), 3; 784-798

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Tax system ; expert opinion ; tax policy ; Slovenia

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA