Administrative Barriers for SMEs in the Field of Tax Compliance and Financial and Accounting Reporting: Evidence from Slovenia

• Authors: Dejan Ravšelj , Aleksander Aristovnik

Title variants

PL

Bariery administracyjne dla MŚP w zakresie przestrzegania przepisów podatkowych oraz sprawozdawczości finansowej i księgowej na przykładzie Słowenii

Abstracts

PL

W Słowenii prawie wszystkie przedsiębiorstwa należą do sektora MŚP i są motorem wzrostu i zatrudnienia. W celu poprawy otoczenia biznesowego Słowenia podejmuje zatem nieustanne próby uproszczenia ustawodawstwa i procedur dotyczących zwłaszcza przestrzegania przepisów podatkowych oraz sprawozdawczości finansowej i księgowej. Celem artykułu jest wskazanie różnic między poszczególnymi grupami MŚP, w podziale ze względu na wielkość, obroty i wiek, pod względem sposobu radzenia sobie z barierami administracyjnymi w powyższych dziedzinach oraz postrzegania tych barier. Wyniki empirycznej analizy próby 654 MŚP potwierdzają, że poszczególne grupy MŚP różnie radzą sobie z barierami administracyjnymi, co ma również wpływ na sposób, w jaki te bariery postrzegają

EN

In Slovenia, almost the entire population of all enterprises consists of small and medium-sized enterprises (SMEs), which represent a driver of growth and job creation. Therefore, Slovenia strives for continuous improvement towards the simplification of legislation and procedures, especially those related to tax compliance and financial and accounting reporting. The aim of this paper is to identify differences between different groups of SMEs, divided by size, turnover and age, in coping with and perception of administrative barriers in the aforementioned fields. The results of the empirical analysis of the sample of 654 SMEs provide evidence that different groups of SMEs use different ways of coping with administrative barriers, which also affects their perception of those barriers.

Keywords

EN

administrative barriers; SME; tax compliance; financial and accounting reporting Slovenia

PL

bariery administracyjne; MŚP; przestrzeganie przepisów podatkowych; sprawozdawczość finansowa i księgowa; Słowenia

• Publisher: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
• Journal: Problemy Zarządzania
• Year: 2018
• Issue: 1/2018 (73), t.2
• Pages: 75-90

Dates

published

2018

Contributors

author

Dejan Ravšelj

• University of Ljubljana, Faculty of Administration

author

Aleksander Aristovnik

• University of Ljubljana Faculty of Administration

References

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Identifiers

DOI

10.7172/1644-9584.73.5

Biblioteka Nauki

525868