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Administrative Barriers for SMEs in the Field of Tax Compliance and Financial and Accounting Reporting: Evidence from Slovenia (Bariery administracyjne dla MSP w zakresie przestrzegania przepisow podatkowych oraz sprawozdawczosci finansowej i ksiegowej na przykladzie Slowenii)

Author

Listed:
  • Dejan Ravšelj

    (University of Ljubljana, Faculty of Administration)

  • Aleksander Aristovnik

    (University of Ljubljana, Faculty of Administration)

Abstract

In Slovenia, almost the entire population of all enterprises consists of small and medium-sized enterprises (SMEs), which represent a driver of growth and job creation. Therefore, Slovenia strives for continuous improvement towards the simplification of legislation and procedures, especially those related to tax compliance and financial and accounting reporting. The aim of this paper is to identify differences between different groups of SMEs, divided by size, turnover and age, in coping with and perception of administrative barriers in the aforementioned fields. The results of the empirical analysis of the sample of 654 SMEs provide evidence that different groups of SMEs use different ways of coping with administrative barriers, which also affects their perception of those barriers.

Suggested Citation

  • Dejan Ravšelj & Aleksander Aristovnik, 2018. "Administrative Barriers for SMEs in the Field of Tax Compliance and Financial and Accounting Reporting: Evidence from Slovenia (Bariery administracyjne dla MSP w zakresie przestrzegania przepisow poda," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(73), pages 75-90.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:73:y:2018:p:75-90
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    File URL: https://pz.wz.uw.edu.pl/resources/html/article/details?id=175253
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    More about this item

    Keywords

    administrative barriers; SME; tax compliance; financial and accounting reporting; Slovenia;
    All these keywords.

    JEL classification:

    • L26 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Entrepreneurship
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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