1. bookVolumen 13 (2022): Heft 2 (June 2022)
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License
Format
Zeitschrift
eISSN
1804-8285
Erstveröffentlichung
31 Dec 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch
access type Uneingeschränkter Zugang

Tax Procedures Between Transparency and Privacy: Trends in Legal Regulation and Practice in Slovenia

Online veröffentlicht: 13 Jul 2022
Volumen & Heft: Volumen 13 (2022) - Heft 2 (June 2022)
Seitenbereich: 119 - 136
Zeitschriftendaten
License
Format
Zeitschrift
eISSN
1804-8285
Erstveröffentlichung
31 Dec 2010
Erscheinungsweise
4 Hefte pro Jahr
Sprachen
Englisch
Abstract

Tax procedures aim at collecting public finances to cover societal needs but also protect taxpayers. Hereby, a collision between transparency and privacy occurs. The goal of the research was twofold; to identify the relation between transparency and privacy in theory and legislation, and to detect gaps between law by the book and practice in tax matters in Slovenia as an EU Member State. Analyses are therefore based on qualitative research methods attributed to legal-administrative context. A combined approach is applied, including literature review, normative, dogmatic, sociological, and axiological methods. The findings reveal that several national statutes should be clearer to enable consistent enforcement. The results of both theoretical and empirical research suggest a constant search for a balance between transparency and privacy. Yet, the former is more emphasised over time as the letter to increase the rule of law, inclusiveness, and efficiency as the most salient governance principles in tax procedures.

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