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

Allingham, M.G. & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-210.1016/0047-2727(72)90010-2Open DOISearch in Google Scholar

Alm, J., Jackson, B.R., & Mckee, M. (1992). Estimating the determinants of Taxpayer compliance with experimental data. National Tax Journal, 45(1), 107-114.10.1086/NTJ41788949Search in Google Scholar

Alm, J., & Yunus, M. (2009). Spatiality and Persistence in U.S. Individual Income Tax Compliance. National Tax Journal, LXIl(1), 101-124. https://doi.org/10.17310/ntj.2009.1.0510.17310/ntj.2009.1.05Search in Google Scholar

Bastani, S., Giebe, T., & Miao, C. (2019). Ethnicity and tax filing behavior, Journal of Urban Economics. In Press, Journal Pre-Proof, 103215. Retrieved from: https://mpra.ub.uni-muenchen.de/97047/1/MPRA_paper_97047.pdfhttps://doi.org/10.1016/j.jue.2019.10321510.1016/j.jue.2019.103215Search in Google Scholar

Bott, K., Cappelen, A. W., & Sørensen, E. O. (2014). Tungodden B. You’ve got mail: A randomised field experiment on tax evasion. Discussion Paper 26/2014, Norwegian School of Economics, Department of Economics.Search in Google Scholar

Chung, J. & Trivedi, U.V. (2003). The Effect of Friendly Persuasion and Gender on Tax Compliance Behaviour. Journal of Business Ethics, 47(2), 133-145. https://doi.org/10.1023/A:102600471667610.1023/A:1026004716676Open DOISearch in Google Scholar

Dubin, A. J. & Wilde, L. L. (1988). An Empirical Analysis of Federal Income Tax Auditing and Compliance. National Tax Journal, 41(1), 61-74.10.1086/NTJ41788709Search in Google Scholar

Ernst & Young. (2014). Triangular Cases –Tax obstacles to labour mobility in the European Union and tax avoidance. Retrieved from: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/mobility_of_workers.pdfSearch in Google Scholar

European Commission. (2019). 2018 Annual Report on Intra- EU Labour Mobility. Retrieved from: https://ec.europa.eu/social/main.jsp?catId=738&langId=en&pubId=8174&furtherPubs=yesSearch in Google Scholar

European Parliament. (2019). Free movement of workers. Fact Sheets on the European Union – 2019. Retrieved from: http://www.europarl.europa.eu/ftu/pdf/en/FTU_2.1.5.pdfSearch in Google Scholar

Gilligan G., & Richardson G. (2005). Perceptions of Tax Fairness and Tax Compliance in Australia and Hong Kong – A Preliminary Study. Journal of Financial Crime, 12, 331-343. https://doi.org/10.1108/1359079051062478310.1108/13590790510624783Open DOISearch in Google Scholar

Kiow T. S., Salleh M. F., & Kassim, A. A. (2017). The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26-43. https://doi.org/10.15294/ibarj.v1i1.410.15294/ibarj.v1i1.4Search in Google Scholar

Kleven, H. J., Knudsen, M. B., Kreiner, C. T., Pedersen, S., & Saez, E. (2011). Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark. Econometrica, 79(3), 651-692. https://doi.org/10.3982/ECTA911310.3982/ECTA9113Open DOISearch in Google Scholar

Klun, M. (2004). Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia. Fiscal Studies, 25(1), 93-104. https://doi.org/10.1111/j.1475-5890.2004.tb00098.x10.1111/j.1475-5890.2004.tb00098.xOpen DOISearch in Google Scholar

Klun, M. (2009). Pre-filled income tax returns: Reducing compliance costs for personal income taxpayers in Slovenia. Financial Theory and Practice, 33(2), 219-233.Search in Google Scholar

Kubic, J. (2016). Valkova B. Factors of the tax reporting compliance of the Slovak residents,. Journal of Applied Economics and Business, 4(4), 43-62.Search in Google Scholar

Lopez-Laborda J., & Rodrigo, F. (2003). Tax Amnesties and Income Tax Compliance: The case of Spain. Fiscal Studies, 24(1), 73-96. https://doi.org/10.1111/j.1475-5890.2003.tb00077.x10.1111/j.1475-5890.2003.tb00077.xOpen DOISearch in Google Scholar

Marcuss, R., Contos, G., Guyton, J., Langetieg, P., Lerman, A., Nelson, S., Schafer, B., & Vigil, M. (2013). Income taxes and compliance costs: How are they related? National Tax Journal, 66(4), 833–854. https://doi.org/10.17310/ntj.2013.4.0310.17310/ntj.2013.4.03Search in Google Scholar

Phillips, M. D. (2014). Individual income tax compliance and information reporting: what do the U.S. data show? National Tax Journal, 67(3), 531-568. https://doi.org/10.17310/ntj.2014.3.0210.17310/ntj.2014.3.02Search in Google Scholar

Plumley, A. H. (2002). The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results. National Tax Association, 95th Annual Conference of Taxation. Retrieved from: http://www.irs.gov/pub/irs-soi/irsvtc.pdfSearch in Google Scholar

Torgler, B., & Schneider, F. (2005). Attitude Towards Paying Taxes in Austria: An empirical Analysis. Empirica, 32, 231-250. https://doi.org/10.1007/s10663-004-8328-y10.1007/s10663-004-8328-yOpen DOISearch in Google Scholar

Yaniv, G. (2009). The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion. The Journal of Economic Education, 40(2), 213-223. https://doi.org/10.3200/JECE.40.2.213-22410.3200/JECE.40.2.213-224Open DOISearch in Google Scholar

Yin, G. K. (2012). Principles and practices to enhance compliance and enforcement of the personal income tax. Virginia Tax Review, 31(3), 381-411.10.2139/ssrn.1935021Search in Google Scholar