Results
Title

Some evidence for implementing an enhanced relationship in Slovenia.

Authors

MIROSLAV VERBIČ; MITJA ČOK; DARIJA ŠINKOVEC

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.

Subjects

SLOVENIA; TAX administration & procedure; TAX assessment; TAX enforcement; TAXPAYER compliance

Publication

Financial Theory & Practice, 2014, Vol 38, Issue 1, p61

ISSN

1846-887X

Publication type

Academic Journal

DOI

10.3326/fintp.38.1.3