Changes in tax legislation and social responsibility of taxpayers and legislative institutions

Artikel

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: Naše gospodarstvo / Our Economy ; ISSN: 2385-8052 ; Volume: 64 ; Year: 2018 ; Issue: 1 ; Pages: 48-57 ; Warsaw: De Gruyter Open

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Statistical Simulation Methods: General ; Forecasting Models; Simulation Methods ; Organizational Behavior; Transaction Costs; Property Rights ; Business Taxes and Subsidies including sales and value-added (VAT) ; Tax Law
• Thema: social responsibility ; tax compliance ; changes in tax legislation ; tax aggressiveness

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Štager, Vesna
• Ereignis: Veröffentlichung
• (wer): De Gruyter Open
• (wo): Warsaw
• (wann): 2018

Weitere Informationen

• DOI: doi:10.2478/ngoe-2018-0006
• Handle: http://hdl.handle.net/10419/206253
• Letzte Aktualisierung: 10.03.2025, 11:45 MEZ