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How Different Is Opinion About The Tax System Among Citizens And Experts: The Case Of Slovenia (CROSBI ID 225907)

Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija

Klun, Maja ; Štambuk, Ana ; Stare, Janez How Different Is Opinion About The Tax System Among Citizens And Experts: The Case Of Slovenia // International Journal of Applied Business and Economic Research, 14 (2016), 2; 591-601

Podaci o odgovornosti

Klun, Maja ; Štambuk, Ana ; Stare, Janez

engleski

How Different Is Opinion About The Tax System Among Citizens And Experts: The Case Of Slovenia

Following the tax policy priorities put forward by different theories about fostering economic growth through tax systems, different tax changes were made in last decades in different countries. In the paper, we will present research results of experts’ and citizens’ opinion about the tax system in Slovenia. Our survey covers citizens and three sectors of experts: academic, private and government. We wanted to find out whether all four groups agree/disagree with the statements connected to the tax system and, consequently, with changes in the field of taxation. The central thesis of this paper is that, despite the known theoretical assumptions on tax reforms that would promote economic growth, tax experts and citizens in Slovenia in general do not support such changes and are in favour of changes that are actually focused on fiscal consolidation. We also made binomial probit regressions in order to determine how values influence their opinion.

experts‘ opinion ; tax system ; citizens‘ opinion ; Slovenia

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Podaci o izdanju

14 (2)

2016.

591-601

objavljeno

0972-7302

Povezanost rada

Ekonomija

Indeksiranost