IDEAS home Printed from https://ideas.repec.org/a/vrs/mjsosc/v10y2019i2p69-79n7.html
   My bibliography  Save this article

Tax-Related Burden on SMEs in the European Union: The Case of Slovenia

Author

Listed:
  • Ravšelj Dejan

    (Junior Researcher, Chair of Economics and Public Sector Management, Faculty of Public Administration, University of Ljubljana, Slovenia)

  • Kovač Polonca

    (Full Professor, PhD, Chair of Administrative-Legal Area, Faculty of Public Administration, University of Ljubljana, Slovenia)

  • Aristovnik Aleksander

    (Associate Professor, PhD, Research Program Head, Chair of Economics and Public Sector Management, Faculty of Public Administration, University of Ljubljana, Slovenia)

Abstract

Small and medium enterprises (SMEs) are very important for the European economy. However, SMEs often encounter various barriers, whereby tax-related barriers are perceived as the most burdensome that affects their business operations and entrepreneurial activity in general. The aim of this paper is twofold. First, it attempts to identify SMEs perception on current state and measures to be carried out in order to reduce respective red tape. Second, it tries to establish the relationship between burdens imposed by tax policy and entrepreneurial activity. Using hierarchical cluster analysis and descriptive statistics two different datasets are analyzed for the European Union (EU) and Slovenia separately. The results provide evidence that tax burden is less influential than tax administrative burden among EU countries by considering their impact on new business density and total early-stage entrepreneurial activity. Additionally, the results for Slovenia reveal that the need for a stable tax system, with IT and procedurally related measures are highlighted.

Suggested Citation

  • Ravšelj Dejan & Kovač Polonca & Aristovnik Aleksander, 2019. "Tax-Related Burden on SMEs in the European Union: The Case of Slovenia," Mediterranean Journal of Social Sciences, Sciendo, vol. 10(2), pages 69-79, March.
    • Handle: RePEc:vrs:mjsosc:v:10:y:2019:i:2:p:69-79:n:7
    DOI: 10.2478/mjss-2019-0024
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/mjss-2019-0024
    Download Restriction: no
    File URL: https://libkey.io/10.2478/mjss-2019-0024?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Șancariuc Delia-Raluca & Preda Dragoș Cosmin Lucian, 2024. "Taxes and Entrepreneurship in Former Communist Countries," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 176-184.
    2. Dejan Ravselj & Aleksander Aristovnik, 2020. "The Relationship between Tax-Related Administrative Barriers and SMEs Characteristics: Evidence from Slovenia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 381-388.
    3. Hyeongtae Cho & SungMan Yoon, 2023. "Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea," SAGE Open, , vol. 13(1), pages 21582440231, February.
    4. Alka Obadic & Dejan Ravselj & Aleksander Aristovnik, 2020. "Administrative Barriers in the Field of Employment in the EU: Empirical Evidence from Croatia and Slovenia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 533-553.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:mjsosc:v:10:y:2019:i:2:p:69-79:n:7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.