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

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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. Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
    2. Kay Blaufus & Sebastian Eichfelder & Jochen Hundsdoerfer, 2014. "Income Tax Compliance Costs of Working Individuals," Public Finance Review, , vol. 42(6), pages 800-829, November.
    3. Kay Blaufus & Frank Hechtner & Janine K. Jarzembski, 2019. "The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany," Public Finance Review, , vol. 47(5), pages 925-966, September.
    4. Burak Emil & Nemec Juraj, 2016. "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 185-197, December.
    5. Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
    6. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    7. 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.

    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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