Some evidence for implementing an enhanced relationship in Slovenia

Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project i...

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Bibliographic Details
Published in:Financial theory and practice 2014-03, Vol.38 (1), p.61-80
Main Authors: Verbic, Miroslav, Cok, Mitja, Sinkovec, Darija
Format: Article
Language:English
Subjects:
Cooperation
enhanced relationship
enhanced relationship
horizontal monitoring
pilot project
Slovenia
voluntary tax compliance
horizontal monitoring
pilot project
Public administration
Public finance
Slovenia
Tax collection
Tax evasion
Tax pressure
Tax revenue
Trust
voluntary tax compliance
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Summary:Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of operation, the project has justified its existence and represents a solid basis for extension to a larger group of taxpayers.
ISSN:1846-887X
1845-9757
1845-9757
DOI:10.3326/fintp.38.1.3