Changes in tax legislation and social responsibility of taxpayers and legislative institutions

Abstract

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

Keywords

social responsibility;tax compliance;changes in tax legislation;tax aggressiveness;

Data

Language:	English
Year of publishing:	2018
Typology:	1.01 - Original Scientific Article
Organization:	UM EPF - Faculty of Economics and Business
UDC:	336.225:005.35
COBISS:	12996892
ISSN:	0547-3101
Parent publication:	Naše gospodarstvo
Views:	862
Downloads:	305
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Spremembe davčnih predpisov in družbena odgovornost davčnih zavezancev ter zakonodajnih ustanov
Secondary abstract:	Članek obravnava stroške davčne skladnosti, ki davčnim zavezancem nastajajo zaradi davčne kompleksnosti in nenehnih sprememb davčnih predpisov. Finančna uprava Republike Slovenije je družbeno odgovorna za davčno agresivnost, saj je odgovorna za davčni položaj posameznikov, podjetij in celotnega gospodarstva. Cilj raziskave je vzpodbuditi družbeno odgovorno ravnanje zakonodajnih ustanov pri sprejemanju davčnih predpisov, kar lahko pomembno vpliva na družbeno odgovornost davčnih zavezancev in poveča davčno skladnost.
Secondary keywords:	davki;dajatve;zakonodaja;davčni sistem;davčna politika;
URN:	URN:SI:UM:
Type (COBISS):	Scientific work
Pages:	str. 48-57
Volume:	ǂLetn. ǂ64
Issue:	ǂšt. ǂ1
Chronology:	2018
DOI:	10.2478/ngoe-2018-0006
ID:	10929724