Administrative Costs of Taxation in a Transition Country: The Case of Slovenia
Year: 2003 Volume: 53 Issue: 1 -2 Pages: 75-84
Abstract: The evaluation of taxpayers' compliance costs has grown in significance in research on tax systems over the last fifteen years. The paper presents results of research in Slovenia. In 2001 the author conducted a survey of VAT taxpayers to evaluate compliance costs for the 2000 fiscal year. Administrative costs and some international comparisons of both administrative and compliance costs are presented. The results show that compliance costs for VAT are relatively high.
JEL classification: H2, H3
Keywords: administrative costs; compliance costs of taxation; VAT; Slovenia
RePEc: n/a
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