The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries

Jagrič Timotej (), Lešnik Tomaž (), Grbenic Stefan O. () and Jagrič Vita ()
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Jagrič Timotej: University of Maribor, Faculty of Economics and Business, Slovenia
Lešnik Tomaž: Visiting Expert at the University of Maribor, Faculty of Economics and Business, Slovenia
Grbenic Stefan O.: Graz University of Technology, Institute of Business Economics and Industrial Sociology, Austria
Jagrič Vita: University of Maribor, Faculty of Economics and Business, Slovenia

Naše gospodarstvo/Our economy, 2019, vol. 65, issue 4, 27-34

Abstract: We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income. We received anonymised data for the year 2015 from Slovenian Financial administration, which includes selected taxation data, some demographic variables as well as some data from other registers. On the sample of 9016 taxpayers of personal income tax from the group with income from work with source in other countries we found that with knowledge of some characteristics of taxpayers it is possible to discern a higher or lower probability of fulfilment of their tax obligations. Tools as the here presented model can help to increase the effectiveness of targeted inspection taxation supervision. The analysis has shown that groups of taxpayers with common characteristics share also a common pattern of the fulfilment of their tax obligations.

Keywords: personal income tax; double-taxation; cross-border workers; labour mobility (search for similar items in EconPapers)
JEL-codes: C51 H24 H26 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ngooec:v:65:y:2019:i:4:p:27-34:n:3

DOI: 10.2478/ngoe-2019-0017

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