TAX IMPLICATIONS FOR STUDENT FREELANCERS WORKING ABROAD: A COMPARATIVE ANALYSIS OF SLOVENIA, AUSTRIA AND CROATIA

Vito Bobek (), Samanta Arbajter (), Tatjana Horvat () and Martina Kovacic ()
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Vito Bobek: University of Ljubljana, Faculty of Social Sciences, Ljubljana, Slovenia
Samanta Arbajter: Faculty of Commercial and Business Sciences, Celje, Slovenia
Tatjana Horvat: University of Primorska, Faculty of Management, Koper, Slovenia
Martina Kovacic: University of Primorska, Faculty of Education, Koper, Slovenia

Economic Thought and Practice, 2025, vol. 34, issue 1, 301-324

Abstract: This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of cross-border tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative burdens that often deter students from engaging in freelance work abroad. The study recommends targeted measures to improve tax education for student freelancers, including the development of accessible resources and workshops. It highlights the need to enhance support systems through streamlined tax compliance processes and subsidized access to professional advice. Policy proposals emphasize simplifying cross-border tax regulations and strengthening international cooperation to address the specific challenges faced by student freelancers in Croatia and Austria. Future research directions are also suggested further to explore the impact of tax policies on cross-border freelancing.

Keywords: Student Freelancers; Cross-Border Taxation; Double Taxation Treaties; Tax Compliance; Slovenia; Austria; Croatia (search for similar items in EconPapers)
JEL-codes: F22 H24 H26 K34 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.17818/EMIP/2025/10

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