Tax Compliance and Corporate Income Tax - The Case of Slovenia

In this paper, we examine corporate income tax compliance dependence in the case of Slovenia by applying regression analysis. We have found that both penalty activities and audits are statistically significant. Moreover, in terms of the most important variables, both of the tax administration's...

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Bibliographic details
Volume: 12
Main Author: Lesnik, Tomaz
Kracun, Davorin
Jagric, Timotej
Format: Journal Article
Language: English
Place of publication: MARIBOR INST LOCAL SELF-GOVERNMENT MARIBOR 01.10.2014
published in: Lex localis-journal of local self-government Vol. 12; no. 4; pp. 793 - 811
Data of publication: 2014-10-01
ISSN: 1581-5374
1581-5374
EISSN: 1581-5374
Discipline: Political Science
Subjects:
Online Access: available in Bonn?
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2014
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Database information Databases - DBIS