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Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia

Author

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  • Maja Klun

Abstract

The evaluation of taxpayers' compliance costs has grown in significance within tax system research over the last 15 years. In 2001, two surveys of VAT and personal income taxpayers were conducted in Slovenia to evaluate compliance costs for the 2000 fiscal year. This paper presents the results of research into compliance costs for personal income tax in Slovenia. The results show that compliance costs for personal income tax are relatively low, primarily because most taxpayers consider filing their tax declaration to be a simple procedure, which means that consultancy costs are low.

Suggested Citation

  • Maja Klun, 2004. "Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia," Fiscal Studies, Institute for Fiscal Studies, vol. 25(1), pages 93-104, March.
  • Handle: RePEc:ifs:fistud:v:25:y:2004:i:1:p:93-104
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    Cited by:

    1. Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(2), pages 51-61.
    2. Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Maja Klun, 2009. "Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 33(2), pages 219-233.
    4. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española, IEF, vol. 210(3), pages 111-148, September.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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