Naslov
How Different Is Opinion About The Tax System Among Citizens And Experts: The Case Of Slovenia

Autori
Klun, Maja ; Štambuk, Ana ; Stare, Janez

Izvornik
International journal of applied business and economic research (0972-7302) 14 (2016), 2; 591-601

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

Ključne riječi
experts‘ opinion ; tax system ; citizens‘ opinion ; Slovenia

Sažetak
Following the tax policy priorities put forward by different theories about fostering economic growth through tax systems, different tax changes were made in last decades in different countries. In the paper, we will present research results of experts’ and citizens’ opinion about the tax system in Slovenia. Our survey covers citizens and three sectors of experts: academic, private and government. We wanted to find out whether all four groups agree/disagree with the statements connected to the tax system and, consequently, with changes in the field of taxation. The central thesis of this paper is that, despite the known theoretical assumptions on tax reforms that would promote economic growth, tax experts and citizens in Slovenia in general do not support such changes and are in favour of changes that are actually focused on fiscal consolidation. We also made binomial probit regressions in order to determine how values influence their opinion.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA