{"title":"Cooperative Tax Compliance — A Path to Fiscal Sustainability?","authors":"Tatjana Stanimirović, Tina Sever","doi":"10.24193/tras.67e.7","DOIUrl":null,"url":null,"abstract":"\"The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, espe cially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of struc tured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspec tions on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts’ competences were ex posed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improve ment and an increased number of taxpayers enter ing the status in the future. \"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0000,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Transylvanian Review of Administrative Sciences","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.24193/tras.67e.7","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
引用次数: 0
Abstract
"The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, espe cially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of struc tured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspec tions on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts’ competences were ex posed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improve ment and an increased number of taxpayers enter ing the status in the future. "
期刊介绍：
TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
