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

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.