Some evidence for implementing an enhanced relationship in Slovenia

Miroslav Verbič, Mitja Cok and Darija Sinkovec
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Mitja Cok: University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Darija Sinkovec: Tax Administration of the Republic of Slovenia, Ljubljana, Slovenia

Financial Theory and Practice, 2014, vol. 38, issue 1, 61-80

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 (search for similar items in EconPapers)
JEL-codes: H11 H20 H26 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:38:y:2014:i:1:p:61-80

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