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Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception


  • Lidija Hauptman

    (Faculty of Economics and Business, University of Maribor, 2000 Maribor, Slovenia)

  • Berislav Žmuk

    (Faculty of Economics and Business, University of Zagreb, 10000 Zagreb, Croatia)

  • Ivana Pavić

    (Faculty of Economics and Business, University of Zagreb, 10000 Zagreb, Croatia)


Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers ( p -value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers ( p -value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender ( p -value = 0.7263) or settlement size ( p -value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

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  • Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.
  • Handle: RePEc:gam:jjrfmx:v:17:y:2024:i:3:p:89-:d:1341813

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    References listed on IDEAS

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