Comparative Analysis of the Changing Tax Legislation in Slovenia and Selected Countries

  • Vesna Štager University of Maribor, Faculty of Economics and Business
  • Stanko Čokelc Revidicom d.o.o.
  • Maruša Fras Vengušt Gorenje Group d.d.
Keywords: tax complexity, frequency of changing the tax legislation


The main aim of the article is to examine if the tax regulations in Slovenia are changing significantly more often than in the following selected countries: Austria, Great Britain, Croatia, Bulgaria, Hungary, Czech Republic, Poland and Romania, for which we used comparative analysis of the 10 different tax rules. We also investigate the taxpayers` views of Tax Law Complexity. Our research confirmed the hypothesis: that all the selected countries are faced with frequent changes in tax legislation; that taxpayers in Slovenia estimate the complexity of tax rules with the highest degree. Comparative analysis of the changing tax legislation and empirical research of Slovenian Tax Complexity represents an important contribution to science in the field of tax policy, administration and management of local affairs.

Author Biographies

Vesna Štager, University of Maribor, Faculty of Economics and Business

PhD Student

Stanko Čokelc, Revidicom d.o.o.
Certified public auditor, CEO of audit company


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