<abstract xmlns="http://www.w3.org/1999/xhtml"><p> The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.</p></abstract>

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Naše gospodarstvo/Our economy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially...

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Published Online: Mar 28, 2018

Page range: 48 - 57

Received: Nov 01, 2017

Accepted: Feb 01, 2018

DOI: https://doi.org/10.2478/ngoe-2018-0006

Keywords
social responsibility, tax compliance, changes in tax legislation, tax aggressiveness

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions

Published Online: Mar 28, 2018

Page range: 48 - 57

Received: Nov 01, 2017

Accepted: Feb 01, 2018

DOI: https://doi.org/10.2478/ngoe-2018-0006

Keywordssocial responsibility, tax compliance, changes in tax legislation, tax aggressiveness

© 2018

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
social responsibility, tax compliance, changes in tax legislation, tax aggressiveness