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Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia

  • Maja Klun

    (University of Ljubljana, Faculty of Administration)

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    Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.

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    Article provided by Institute of Public Finance in its journal Financial Theory and Practice.

    Volume (Year): 33 (2009)
    Issue (Month): 2 ()
    Pages: 219-233

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    Handle: RePEc:ipf:finteo:v:33:y:2009:i:2:p:219-233
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    1. 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.
    2. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 229-52, June.
    3. Maja Klun & Helena Blazi´c, 2005. "Tax Compliance Costs for Companies in Slovenia and Croatia," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(3), pages 418-, November.
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