<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

Visiting Expert at the University of Maribor

Institute of Business Economics and Industrial Sociology

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Published Online: Dec 31, 2019

Page range: 27 - 34

Received: Oct 01, 2019

Accepted: Nov 01, 2019

DOI: https://doi.org/10.2478/ngoe-2019-0017

Keywords
personal income tax, double-taxation, cross-border workers, labour mobility

© 2019 Timotej Jagrič et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Published Online: Dec 31, 2019

Page range: 27 - 34

Received: Oct 01, 2019

Accepted: Nov 01, 2019

DOI: https://doi.org/10.2478/ngoe-2019-0017

Keywordspersonal income tax, double-taxation, cross-border workers, labour mobility

© 2019 Timotej Jagrič et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
personal income tax, double-taxation, cross-border workers, labour mobility