POMEN IN DEJAVNIKI UCINKOVITE IZTERJAVE DAVCNIH 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
Volume: 59
Main Author: Tomaz Lesnik
Davorin Kracun
Timotej Jagric
Format: Journal Article
Language: Slovenian
Place of publication: Maribor Ekonomsko-Poslovna Fakulteta (Faculty of Business and Economics) 01.09.2013
published in: Nase Gospodarstvo : NG Vol. 59; no. 5/6; p. 3
Data of publication: 20130901
ISSN: 0547-3101
EISSN: 2385-8052
Discipline: Economics
Online Access: Fulltext
Database: ProQuest Central (Corporate)
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