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The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries

Author

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  • Jagrič Timotej

    (University of Maribor, Faculty of Economics and Business, Slovenia)

  • Lešnik Tomaž

    (Visiting Expert at the University of Maribor, Faculty of Economics and Business, Slovenia)

  • Grbenic Stefan O.

    (Graz University of Technology, Institute of Business Economics and Industrial Sociology, Austria)

  • Jagrič Vita

    (University of Maribor, Faculty of Economics and Business, Slovenia)

Abstract

We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income. We received anonymised data for the year 2015 from Slovenian Financial administration, which includes selected taxation data, some demographic variables as well as some data from other registers. On the sample of 9016 taxpayers of personal income tax from the group with income from work with source in other countries we found that with knowledge of some characteristics of taxpayers it is possible to discern a higher or lower probability of fulfilment of their tax obligations. Tools as the here presented model can help to increase the effectiveness of targeted inspection taxation supervision. The analysis has shown that groups of taxpayers with common characteristics share also a common pattern of the fulfilment of their tax obligations.

Suggested Citation

  • Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
    • Handle: RePEc:vrs:ngooec:v:65:y:2019:i:4:p:27-34:n:3
    DOI: 10.2478/ngoe-2019-0017
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    References listed on IDEAS

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    More about this item

    Keywords

    personal income tax; double-taxation; cross-border workers; labour mobility;
    All these keywords.

    JEL classification:

    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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