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Legislative Shifts and Tax Compliance: The Impact of Receipt Issuance Requirements on Fiscal Verification in Slovenia Cover

Legislative Shifts and Tax Compliance: The Impact of Receipt Issuance Requirements on Fiscal Verification in Slovenia

Naše gospodarstvo/Our economy
Volume 72 (2026): Issue 1 (March 2026)
By: ,   and    
Open Access
|Mar 2026
Authors

Authors

Vito Bobek

vito.bobek@guest.arnes..si

University of Ljubljana, Faculty of Social Sciences, Ljubljana, Slovenia

Monika Zver

monika.zver1999@gmail.com

FURS, Finančni urad Murska Sobota, Slovenia

Tatjana Horvat

tatjana.horvat@fm-kp.si

University of Primorska, Faculty of Management, Koper, Slovenia
DOI: https://doi.org/10.2478/ngoe-2026-0002 | Journal eISSN: 2385-8052 | Journal ISSN: 0547-3101
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Language: English
Page range: 10 - 23
Submitted on: Jul 1, 2025
Accepted on: Mar 1, 2026
Published on: Mar 31, 2026
Published by: University of Maribor
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Tax compliance,
Fiscal verification,
Receipt issuance,
Legislative reform,
FURS,
Slovenia
Related subjects:
Business and economics,
Political economics,
Economic policy,
Business management,
Management, organization, corporate governance,
Mathematics and statistics for economists,
Statistics

© 2026 Vito Bobek, Monika Zver, Tatjana Horvat, published by University of Maribor
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Volume 72 (2026): Issue 1 (March 2026)
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