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Administrative Costs of Taxation in a Transition Country: The Case of Slovenia

Author

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  • Maja Klun

Abstract

The evaluation of taxpayers' compliance costs has grown in significance in research on tax systems over the last fifteen years. The paper presents results of research in Slovenia. In 2001 the author conducted a survey of VAT taxpayers to evaluate compliance costs for the 2000 fiscal year. Administrative costs and some international comparisons of both administrative and compliance costs are presented. The results show that compliance costs for VAT are relatively high.

Suggested Citation

  • Maja Klun, 2003. "Administrative Costs of Taxation in a Transition Country: The Case of Slovenia," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 53(1-2), pages 75-84, January.
    • Handle: RePEc:fau:fauart:v:53:y:2003:i:1-2:p:75-84
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    File URL: http://journal.fsv.cuni.cz/storage/923_05_075-084.pdf
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    Citations

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    Cited by:

    1. Ilona Skačkauskienė, 2013. "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(4), pages 57-69.
    2. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.

    More about this item

    Keywords

    administrative costs; compliance costs of taxation; VAT; Slovenia;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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