Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia
Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legisla...
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Format: | Article |
Language: | English |
Published: |
Institute of Public Finance
2009-06-01
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Series: | Financial Theory and Practice |
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Online Access: | http://www.ijf.hr/eng/FTP/2009/2/klun.pdf |