Administrative Costs of Taxation in a Transition Country: The Case of Slovenia

Maja Klun

Czech Journal of Economics and Finance (Finance a uver), 2003, vol. 53, issue 1-2, 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.

Keywords: administrative costs; compliance costs of taxation; VAT; Slovenia (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:fau:fauart:v:53:y:2003:i:1-2:p:75-84

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