The aim of the paper is to analyse the advantages and disadvantages of co-operative (voluntary) tax compliance status for medium-sized and large taxpayers in the Republic of Slovenia. The instrument was introduced in 2015, aiming to promote partnership co-operation between tax authorities and taxpayers. However, only 11 taxpayers have entered the status so far. The paper explores the perception of pros and cons of the status through in-depth interviews with tax consultants experiencing the scheme. Overall, the systematic analysis of the observed results has revealed advantages and a certain degree of satisfaction with the general idea of the status; however, there are certain disadvantages and consequently improvements to be made in tax legislation, specifically defining the content of internal controls. Moreover, the tax authority should improve the co-operative model for taxpayers within the status by solving day-to-day legal issues, not just those of technical nature.
CITATION STYLE
Sever, T., & Stanimirovic, T. (2022). Can Voluntary Tax Compliance Status Lead to Participation, Transparency and Co-operation? Croatian and Comparative Public Administration, 22(2), 313–329. https://doi.org/10.31297/hkju.22.2.2
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