Tax Compliance and Corporate Income Tax – The Case of Slovenia
Abstract
In this paper, we examine corporate income tax compliance dependence in the case of Slovenia by applying regression analysis. We have found that both penalty activities and audits are statistically significant. Moreover, in terms of the most important variables, both of the tax administration’s activities had varying effects. While penalties showed a positive impact and fell behind the macroeconomic explanatory variables, we could also observe that the effects of audit measures had a negligible influence on the dependant variable. Such a result is not in accordance with the results of other studies that investigated the influence of audits on the level of tax compliance.
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