Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit

In this article, the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion a...

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Published in:Lex localis-journal of local self-government 2014-07, Vol.12 (3), p.481-502
Main Authors: Hauptman, Lidija, Horvat, Mirjana, Korez-Vide, Romana
Format: Article
Language:English
Subjects:
Audit
Authority
Compliance
Enterprises
Europe
European Union
Public administration
Services
Tax Administration
Tax audits
Tax Evasion
Taxation
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container_title Lex localis-journal of local self-government
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creator Hauptman, Lidija
Horvat, Mirjana
Korez-Vide, Romana
description In this article, the experiences of taxpayers with the tax audits services as an important tool of tax authorities' struggle against tax evasion are discussed. In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states' tax systems are compared. In the empirical part of this article, the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively. Adapted from the source document.
doi_str_mv 10.4335/12.3.481-501(2014)
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source International Bibliography of the Social Sciences (IBSS); Social Science Premium Collection; Politics Collection; PAIS Index; Worldwide Political Science Abstracts
subjects Audit
Authority
Compliance
Enterprises
Europe
European Union
Public administration
Services
Tax Administration
Tax audits
Tax Evasion
Taxation
title Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit
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