Pomen in dejavniki učinkovite izterjave davčnih dolgov: The meaning and factors of efficient tax debt collection

This paper discusses tax debt collection, focusing on the importance of tax enforcement efficiency in the broader context of government revenues collection and the factors that affect the efficiency of tax enforcement alone. In the empirical section, we test a simple econometric model that, in the c...

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Bibliographic details
Main Author: Jagrič, Timotej
Kračun, Davorin
Lešnik, Tomaž
Format: Publication
Language: Slovenian
Place of publication: Ekonomsko-poslovna fakulteta 01.01.2013
Data of publication: 2013-01-01
Online Access: available in Bonn?
Database: OpenAIRE (Open Access)
OpenAIRE
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