文章基本信息

标题：Some evidence for implementing an enhanced relationship in Slovenia
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作者：Verbič, Miroslav ; Čok, Mitja ; Šinkovec, Darija 等
期刊名称：Financial Theory and Practice
印刷版ISSN：1846-887x
电子版ISSN：1845-9757
出版年度：2014
卷号：38
期号：1
页码：61-80
DOI：10.3326/fintp.38.1.3
语种：English
出版社：Institute Of Public Finance
摘要：Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of operation, the project has justified its existence and represents a solid basis for extension to a larger group of taxpayers.
关键词：enhanced relationship; horizontal monitoring; pilot project; Slovenia; voluntary tax compliance