Exploring Voluntary Tax Compliance Factors in Slovenia: Implications for Tax Administration and Policymakers

  • Lidija Hauptman University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
  • Şevin Gürarda Gediz University, Seyrek, 35665 Izmir
  • Romana Korez-Vide University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
Keywords: norms, tax compliance, responsive regulation approach, slippery slope framework, Slovenia


In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax compliance in Slovenia. We discuss possible policy responses to our findings. Since norms and trust in authorities are non-economic factors of tax-compliance the indirect control approach, which focuses on the development of a high trust and high commitment culture of taxpayers has been examined more thoroughly. Due to the generally valid recognition that both direct and indirect control measures need to be used together to tackle the shadow economy, we briefly introduce the responsive regulation approach and the slippery slope framework.

Author Biographies

Lidija Hauptman, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
Associate Professor
Şevin Gürarda, Gediz University, Seyrek, 35665 Izmir
Assistant Professor
Romana Korez-Vide, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor
Assistant Professor


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