Lex localis - Journal of Local Self-Government_11(1)_January

L EX LOCALIS - J OURNAL OF L OCAL S ELF -G OVERNMENT Vol. 15, No. 4, pp. 845 - 868, October 2017 Comparative Analysis of the Changing Tax Legislation in Slovenia and Selected Countries V ESNA Š TAGER , S TANKO Č OKELC & M ARUŠA F RAS V ENGUŠT 1 Abstract The main aim of the article is to examine if the tax regulations in Slovenia are changing significantly more often than in the following selected countries: Austria, Great Britain, Croatia, Bulgaria, Hungary, Czech Republic, Poland and Romania, for which we used comparative analysis of the 10 different tax rules. We also investigate the taxpayers` views of Tax Law Complexity. Our research confirmed the hypothesis: that all the selected countries are faced with frequent changes in tax legislation; that taxpayers in Slovenia estimate the complexity of tax rules with the highest degree. Comparative analysis of the changing tax legislation and empirical research of Slovenian Tax Complexity represents an important contribution to science in the field of tax policy, administration and management of local affairs. Keywords: • tax complexity • tax legislation • tax policy • tax administration • managment of local affairs C ORRESPONDENCE A DDRESS : Vesna Štager, Ph.D. Student, University of Maribor, Faculty of Economics and Business, Razlagova ulica 14, 2000 Maribor, Slovenia, email: vesna.stager@student.um.si. Stanko Čokelc, Ph.D, Revidicom d.o.o., Grizoldova ulica 5, 2000 Maribor, Slovenia, email: revidicom@siol.net. Maruša Fras Vengušt, Gorenje Group d.d., Partizanska cesta 12, Velenje, Slovenia, email: marusa.frasvengust@gorenje.com. https://doi.org/10.4335/15.4.845-868( 2017) ISSN 1581-5374 Print/1855-363X Online © 2017 Lex localis Available online at http://journal.lex-localis.press .