Some evidence for implementing an enhanced relationship in Slovenia
Miroslav Verbič, University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Mitja Čok, University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Darija Šinkovec, Tax Administration of the Republic of Slovenia, Ljubljana, Slovenia
Abstract
Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of operation, the project has justified its existence and represents a solid basis for extension to a larger group of taxpayers.
Keywords: enhanced relationship; horizontal monitoring; pilot project; Slovenia; voluntary tax compliance
Year: 2014 | Volume: 38 | Issue: 1 | Pages: 61 - 80
Full text (PDF) | DOI: 10.3326/fintp.38.1.3 | E-mail this article | Download to citation manager | | March, 2014
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