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Some evidence for implementing an enhanced relationship in Slovenia

Author

Listed:
  • Miroslav Verbic

    (University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia)

  • Mitja Cok

    (University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia)

  • Darija Sinkovec

    (Tax Administration of the Republic of Slovenia, Ljubljana, Slovenia)

Abstract

Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of operation, the project has justified its existence and represents a solid basis for extension to a larger group of taxpayers.

Suggested Citation

  • Miroslav Verbic & Mitja Cok & Darija Sinkovec, 2014. "Some evidence for implementing an enhanced relationship in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 38(1), pages 61-80.
    • Handle: RePEc:ipf:finteo:v:38:y:2014:i:1:p:61-80
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    More about this item

    Keywords

    enhanced relationship; horizontal monitoring; pilot project; Slovenia; voluntary tax compliance;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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