Tax Compliance and Corporate Income Tax – The Case of Slovenia

  • Tomaz Lesnik University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.
  • Davorin Kracun University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.Faculty of Economics and Business, University of Maribor
  • Timotej Jagric University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.
Keywords: Corporate income tax, tax compliance, fiscal administration measures, penalty activities, audits

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.

Author Biographies

Tomaz Lesnik, University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.
Ph.D. Student
Davorin Kracun, University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.Faculty of Economics and Business, University of Maribor
Professor
Timotej Jagric, University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor.
Department of Finance, Head of Institute for Finance and Banking
Published
2014-10-06
Section
Articles