Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

  • Lidija Hauptman University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
  • Mirjana Horvat University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
  • Romana Korez-Vide University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
Keywords: tax audit, tax administration’s services, tax compliance, policy measures, risk-based verification programmes

Abstract

In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities’ struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities’ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states’ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.

Author Biography

Lidija Hauptman, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
Assistant Professor
Published
2014-05-09
Section
Articles