The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries

Timotej Jagrič, Tomaž Lešnik, Stefan O. Grbenic, Vita Jagrič


We study the impact of selected characteristics of Slovenian tax residents with
income from work with source in other countries on their fulfilment of tax
obligations from this income. We received anonymised data for the year 2015
from Slovenian Financial administration, which includes selected taxation data,
some demographic variables as well as some data from other registers. On the
sample of 9016 taxpayers of personal income tax from the group with income
from work with source in other countries we found that with knowledge of some
characteristics of taxpayers it is possible to discern a higher or lower probability
of fulfilment of their tax obligations. Tools as the here presented model can help
to increase the effectiveness of targeted inspection taxation supervision. The
analysis has shown that groups of taxpayers with common characteristics share
also a common pattern of the fulfilment of their tax obligations.


personal income tax, double-taxation, cross-border workers, labour mobility

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