We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- 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