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E-public services: the case of e-taxation in Slovenia

Author

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  • Maja Klun

    (Faculty of administration, Ljubljana, Slovenia)

Abstract

The paper discuses e-taxation, one of the services offered by many governments in the world today. It argues that although this service can be developed well, according to the many benchmarking models in the world and become very familiar to members of the public , it can also be used poorly. The empirical results in the paper prove this. The case of Slovenia is presented, with a placement of Slovenia on the European map of e-government and a thorough description of the different electronic taxation services available to Slovenian citizens. Slovenia ranks above the EU average in online availability and in sophistication. The supply side of e-taxation services is then compared to the demand side and the results of different research studies and questionnaires are discussed and compared. Since e-taxation services, especially concerned with personal income tax, are still to be used more widely by Slovenian citizens, different existing approaches that have tried to correct the situation are analysed and new possibilities are suggested.

Suggested Citation

  • Maja Klun, 2006. "E-public services: the case of e-taxation in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 30(3), pages 233-252.
  • Handle: RePEc:ipf:finteo:v:30:y:2006:i:3:p:233-252
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    File URL: http://www.ijf.hr/eng/FTP/2006/3/klun-decman.pdf
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    More about this item

    Keywords

    e-government; e-taxation; citizens’ satisfaction; Slovenia;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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