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

Open access


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.

Allingham, M. G. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1, 323-338.

Armstrong, J. S. & Green, K. C. (2014). Effects of corporate social responsibility and irresponsibility policies: Conclusions from evidence- based research. FacultyWharton, September 14, 2012-R116.

AAT - Association of Accounting Technicians. (2015). Complexity of tax system and lack of financial incentive hampering entrepreneurs and SMEs around the country. Retrieved from

Avi-Yonah, R. S. (2014). Corporate taxation and corporate social responsibility. New York University Journal of Law & Business,11(1), 1-29.

Batkins, S. (2015). Regulatory burden of tax day 2015. Retrieved from

Batrancea, L., Ramona - Anca, N. & Batrancea, I. (2012). Tax non-compliance behavior in the light of tax law complexity and the relationship between authorities and taxpayers. Annals of the Alexandru Ioan Cuza University - Economics, 59(1): 97-106.

Bahovec, V., Cvrlje, D. & Palić, I. (2014). Testing the effects of financial literacy on debt behavior of croatian financial consumers using multivariate analysis methods. Book of Abstracts 15th International Conference on Operational Research KOI, 24-26.

Blažič, H. (2004). Tax Compliance Costs of Companies in Croatia. Occasional Paper, 1: 1-13.

Capaldi, N. (2008). The Ashgate Research Companion to Corporate Social Responsibility. Routledge: Taylor & Francis Group.

Cvrlje, D. (2015). Tax literacy as an instrument of combating and overcoming tax system complexity, low tax morale and tax non-compliance. The Macrotheme Review, 4(3), 156-167.

Delgado, L. M., Salinas-Jiminez, J. & Sanz Sanz, J. (2001). Hidden tax burden of the personal income tax: Evidence from recent tax reform in Spain. Australian Tax Forum, 16: 463-482.

Donohoe, M. P. & Knechel, R. W. (2012). Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research, Forthcoming, 10(12), 1-41.

English, S. & Hammond, S. (2015). Cost of Compliance. United Kingdom: Thomson Reuters.

Evans, C. & Tran-Nam, B. (2013). Towards the development of a tax system complexity index. UNSW Australian School of Business Research Paper, TABL 1001, 1-24.

Feld, L. P. & Frey, B. S. (2002). Trust breeds trust: How taxpayers are treated. Economics of Governance, 3, 87-99.

Frank, M. M., Lynch, L. J. & Rego, S. O. (2008). Tax reporting aggressiveness and its relation to aggressive financial reporting. Working Paper Series, 3(10), 1-49.

Gangl, K., Hofmann, E. & Kirchler, E. (2015). Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas Psychology, 2(37), 13-23. DOI: 10.1016/j.newideapsych.2014.12.001

Gribnau, H. (2015). Corporate social responsibility and tax planning. Social and Legal Studies, 24(2), 225-250, DOI:

Guenther, A. D., Matsunaga, S. R. & Williams B. M. (2013). Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk. USA: Lundquist College of Business, University of Oregon.

Halla, M. (2010). Tax morale and compliance behavior: First evidence on a causal link. Retrieved from

Hanlon, M. & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics 2-3(50), 127-178.

Hanlon, M., Krishnan G. V. & Mills, L. F. (2009). Audit fees and book-tax differences. Retrieved from

Hasseldine, J. & Hansford, A. (2002). The compliance burden of the VAT: Further evidence from the UK. Australian Tax Forum, 17 (4): 369-388.

Hasseldine, J., Holland, K. & Pernil van der R. (2009). The management of tax knowledge, ACCA: Research Report, 142, 1-55.

Klun, M. (2004). Tax compliance costs for companies in Slovenia. Economic and Business Review for Central and South- Eastern Europe, 6 (4): 325-336.

Knuutinen, R. (2014). Corporate social responsibility, taxation and aggressive tax planning. Nordic Tax Journal, 1, 36-75. DOI: 10.1515/ntaxj-2014-0003

Laffer B. A., Winegarden, W. H. & Childs, J. (2011). The Economic Burden Caused by Tax Code Complexity. United Kingdom: Laffer Institute.

Lanis, R. & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50-70.

Lennox, C., Lisowsky, P. & Pittman, J. (2012). Tax aggressiveness and accounting fraud. Working Paper Series, 51(4), 739-778.

Lopes, C. & Martins, A. (2013). The psychological costs of tax compliance-Some evidence from Portugal. Journal of Applied Business and Economics, 14(2): 53-61.

Marshall, R., Smith, M. & Armstrong, R. (2010). Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia. Asian Review of Accounting, 18(3), 197-220.

NTUF'S - National Taxpayers Union Foundation's. (2015). A Complex Problem: The Compliance Burdens of the tax Code. Retrieved from

OTS - Office of Tax Simplification. (2015). Developing a Tax Complexity Index for the UK. Retrieved from

PwC & The World Bank Group. (2015). Paying Taxes 2015: The Global picture - A Comparison of tax systems in 189 economies worldwide. Retrieved from

Sari, D. & Tjen, C. (2016). Corporate social responsibility disclosure, environmental performance, and tax aggressiveness. International Research Journal Business Studies, 9(2), 93-104.

SBA - Office of Advocacy. (2011). Measuring and Modeling the Federal Income Tax Compliance Burden of Small Businesses. USA: Office of Advocacy.

Shafer, W. E. & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing & Accountability Journal, 21(5), 695-720.

Shaw. J., Slemrod, J. & Whiting, J. (2007). Administration and Compliance. Retrieved from

Smith, A. (2008). An Inquiry into the Nature and Causes of the Wealth of Nations. Hamburg, Germany: Management Laboratory.

Srinivasan, T. N. (1973). Tax evasion: A model. Journal of Public Economics, 2, 339-346.

Stavrianos, M. & Greenland, A. (2002). Design and Development of the Wage and Investment Compliance Burden Model. US: IRS Research Conference.

Štager, V. (2014). Davčna agresivnost v soodvisnosti z managementom znanja. Celje: Mednarodna fakulteta za družbene in poslovne vede.

Waegenaere, De A., Sansing, R. & Wielhouwer, J. L. (2013). Financial accounting effects of tax aggressiveness: Contracting and measurement. Tuck School of Business Working Paper, 10(83), 1-46.

Vaillancourt, F., Édison R. C. & Barros, M. S. (2013). The compliance and administrative costs of taxation in Canada. USA: Fraser Institute.

Vaillancourt, F., Roy, M. & Lammam, C. (2015). Measuring tax complexity in Canada. USA: Fraser Institute.

Watson, L. (2012). Corporate social responsibility, tax avoidance, and tax aggressiveness. Working Paper Series, 11(12), 1-22.

Naše gospodarstvo/Our economy

Journal of contemporary issues in economics and business

Journal Information


All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 1932 1928 69
PDF Downloads 2514 2512 76