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

Abstract

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

References

Alm, J. & Torgler, B. (2012) Do Ethics matter? Tax compliance and morality, Tulane Economics Working paper, 1207 (New Orleans: Tulane University).
Batrancea, L., Ramona - Anca, N. & & Batrancea, I. (2012) Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taypayers, Annals of the Alexandru Ioan Cuza University - Economics, 59(1), pp. 97-106.
Bauweraerts, J., & Vandernoot, J. (2013) Allowance for Corporate Equity and Tax Aggressiveness: Do Family Firms Differ from Non-Family Firms?, Journal of Management Research, 5(3), pp. 1-16.
Brezovnik, B. (2015) Contradictions in the Concept of Public Institutes in Slovenian Legislation, Lex Localis – Journal of local self-government, 12(2), pp. 311-327.
Čokelc, S., & Križman, A. (2013) Zaznavanje davčne morale in davčne mentalitete v Sloveniji, O računovodstvu, reviziji, davščinah in financah, 28, pp. 63-80.
Čokelc, S., Kokotec-Novak, M., & Franc, B. (2016) Davčna morala in davčne utaje (Ljubljana: Slovenski inštitut za revizijo).
COM – Mnenje Evropskega ekonomsko-socialnega odbora o sporočilu Komisije Evropskemu parlamentu in Svetu: Akcijski načrt za okrepljeni boj proti davčnim goljufijam in davčnim utajam (Opinion of the European Economic and Social Committee on the ‘Communication from the Commission to the European Parliament and the Council — An action plan to strengthen the fight against tax fraud and tax evasion’ COM(2012) 722 final). (2012) COM 722 final 2013/C 198/5, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2013:198:0034:0038:SL:PDF (October 9, 2013).
Cummings, G. R., Martinez - Vazquez, J., McKee, M., & Torgler, B. (2006) Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence, Journal of Economic Behavior & Organization, 70(3), pp. 447–457.
EU – European Union. (2017). About EU, available at: https://europa.eu/european-union/about-eu/countries/member-countries/poland_sl (April 16, 2017).
Evans, C., & Tran-Nam, B. (2014) Towards the Development of a tax System Complexity Index, UNSW Australian School of Business Research Paper, TABL 1001 (Kensington: UNSW Business School).
Guenther, A. D., Matsunaga, S. R. & Williams B. M. (2013) Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk (Eugene: Lundquist College of Business, University of Oregon).
Hanlon, M., Krishnan G. V. & Mills, L. F. (2009) Audit fees and book-tax differences, available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1474529 (September 16, 2013).
Kirchler, E. (2007) The Economic Psychology of Tax behaviour (New York: Cambridge University Press).
Lanis, R., & Richardson, G. (2011) The effect of board of director composition on corporate tax aggressiveness, Journal of Accounting and Public Policy, 30(1), pp. 50-70.
Lennox, C., Lisowsky, P., & Pittman, J. (2012) Tax Aggressiveness and Accounting Fraud, Journal of Accounting Research, 51(4), pp. 739-778.
Luttmer, F. P. E., & Singhal, M. (2014) Tax Morale, Journal of Economic Perspectives, 28(4), pp. 149-68.
Manhire, J. M. (2015) Tax Compliance as a Wicked System, Florida Tax Review, 18(6), pp. 235-274.
Nellen, A. (1996) Tax simplification, available at: http://www.google.si/url?sa=t&rct=j&q=&esrc=s&source=web&cd=7&ved=0CFMQFjAG&url=http%3A%2F%2Fwww.cob.sjsu.edu%2Fnellen_a%2F223A%2520Reading%2FSimpl.pdf&ei=Pj1aVfnzO4i5sQHh04BI&usg=AFQjCNG7Vc-SZnaqbOmsICQRuuz6dClHJA&sig2= qgQk9vpiTHXwVas-rhHJ7Q (May 18, 2015).
OPC – Office of the Parliamentary Counsel United Kingdom. (2013) Research and analysis - When laws become too complex (United Kingdom: Office of the Parliamentary Counsel United Kingdom).
OTS – Office of Tax Simplification. (2015) Developing a Tax Complexity Index for the UK, available at: https://www.gov.uk/government/publications/tax-complexity-project (May 19, 2015).
PwC, & The World Bank Group. (2015) Paying Taxes 2015: The Global picture – A Comparison of tax systems in 189 economies worldwide, available at: http://www.pwc.com/gx/en/paying-taxes/ (July 16, 2015).
Saad, N. (2013) Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayer View, Procedia – Social and Behavioral Sciences, 109(1), pp. 1069-1075.
Schmölders, G. (1975) Einführung in die Geld- und Finanzpsychologie (Darmstadt: Wissenschaftliche Buchgesellschaft).
Song, Y. D., & Yarbrough, T.E. (1978) Tax ethics and taxpayer attitudes: A survey, Public Administration Review, 38(5), pp. 442-452.
Štager V. (2014a) Davčna agresivnost, Revija Denar, 23(437), pp. 17-21.
Štager, V. (2014b) Davčna agresivnost v soodvisnosti z managementom znanja (Tax Aggression in Interdependence with the Knowledge Management) (Celje: Mednarodna fakulteta za družbene in poslovne vede).
Torgler, B. & Schneider, F. (2005) Attitudes towards Paying Taxes in Austria: An Empirical analysis, Empirica, 32(2), pp. 231-250.
Torgler, B. (2003) Tax morale: Theory and empirical analysis of tax compliance (DED: University of Basel).
Torgler, B. (2011) Tax Morale and Compliance – Review of Evidence and Case Studies for Europe, Policy Research Working Paper, 5922, pp. 1-82.
Tran-Nam, B. (2014) School of taxation and Business Law: Tax System Complexity Conference, 29.–30. September 2014. Measuring the costs of tax complexity: An economic perspective, available at: http://www.google.si/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CCMQFjAA&url=http%3A%2F%2Fwww.buseco.monash.edu.au%2Fblt%2Ftlpri%2F2014%2Ftax-complexity%2Fpapers%2F140827-tran-nam.pdf&ei=2o1XVa-bCoaTsgHNxoBo&usg= AFQjCNElp2ndv5CX-mIoa0C8-4tdch1BQg&sig2=ZGaoz9qQanJGQIXgJxk1Aw&bvm =bv.93564037,d.bGg (May 16, 2015).
Ulph, D. (2015) Measuring Tax Complexity, available at: http://repo.sire.ac.uk/ bitstream/handle/10943/606/SIRE-DP-2015-18.pdf?sequence=1 (May 25, 2015).
Vaillancourt, F., Roy, M., & Lammam, C. (2015) Measuring tax Complexity in Canada (Vancouver: Fraser Institute).
Zhang, N., Andrighetto, G., Ottone, S., Panzano, F., & Steinmo, S. (2015) Willing to Pay? Tax Compliance in Britain and Italy: An Experimental Analysis, available at: http://www.google.si/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&ved=0CDAQFjAC&url=http%3A%2F%2Fwww.disei.unifi.it%2Fupload%2Fsub%2Fpubblicazioni%2Fseminari%2Fpdf-seminari%2Fapsr.pdf&ei=QLqOVf_uJsuqU_7PvagI&usg=AFQjCNE2-ywooxQTO5Zm5pqqok4I7iBwdg&sig2=37FuUFU18ipxY609smHWQw (July 27, 2015).
Zuber, J. M. (2007) Corporate manager aggressiveness in tax decision-making (San Diego: State University).
Published
2017-10-25
Section
Articles