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Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement

Author

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  • Lidija Hauptman

    (Department of Accounting and Auditing, University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

  • Berislav Zmuk

    (Department of Statistics, University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia)

  • Ivana Pavic

    (Department of Accounting, University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia)

Abstract

This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country’s tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes.

Suggested Citation

  • Lidija Hauptman & Berislav Zmuk & Ivana Pavic, 2024. "Taxpayers' attitudes toward tax compliance in the Slovenian tax system: differences according to gender, income level and size of settlement," Public Sector Economics, Institute of Public Finance, vol. 48(2), pages 177-201.
    • Handle: RePEc:ipf:psejou:v:48:y:2024:i:2:p:177-201
    DOI: 10.3326/pse.48.2.3
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    More about this item

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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