The idea of cooperative tax compliance promotes a partnership relationship between the tax author... more The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, especially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of structured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspections on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts' competences were exposed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improvement and an increased number of taxpayers entering the status in the future.
The aim of the paper is to analyse the advantages and disadvantages of co-operative (voluntary) t... more The aim of the paper is to analyse the advantages and disadvantages of co-operative (voluntary) tax compliance status for medium-sized and large taxpayers in the Republic of Slovenia. The instrument was introduced in 2015, aiming to promote partnership co-operation between tax authorities and taxpayers. However, only 11 taxpayers have entered the status so far. The paper explores the perception of pros and cons of the status through in-depth interviews with tax consultants experiencing the scheme. Overall, the systematic analysis of the observed results has revealed advantages and a certain degree of satisfaction with the general idea of the status; however, there are certain disadvantages and consequently improvements to be made in tax legislation, specifically defining the content of internal controls. Moreover, the tax authority should improve the co-operative model for taxpayers within the status by solving day-to-day legal issues, not just those of technical nature.
Public Service Excellence through Participation in Administrative Procedures - Trends and Challenges in Slovenia and EU
Modern society requires networking oriented public administration. One of its most basic and ofte... more Modern society requires networking oriented public administration. One of its most basic and often mode of providing public services and public authorities is an administrative procedure, in most EU countries as in Slovenia understood as an authoritative individual decision-making on parties’ rights, legal benefits and obligations. In AP parties are put a priori in subordinated position due to the primary pursuance of public interest; therefore the enactment of procedure is important for protection of parties’ procedural safeguards and furthermore developing partnerships within the notions of collaborative state and good administration, emphasizing participation between the authorities and the citizens. The latter in the form of the right of the parties to be heard in the procedures enables them to influence the course of proceedings and its results. It is thus vital element of rule of law and dignity protection as fundamental grounds for excellence in public service performance. In...
Revision of Bulding Permit Procedures in Slovenia and Croatia with Investor-Oriented Approach
Rad predstavlja komparativnu analizu materije izdavanja građevinskih dozvola u Sloveniji i Hrvats... more Rad predstavlja komparativnu analizu materije izdavanja građevinskih dozvola u Sloveniji i Hrvatskoj s posebnim naglaskom na proceduralan pitanja i kapacitet javne uprave za provedbu novog zakonodavstva. Naglasavaju se dobra praksu obje komparirane zemlje i daju rjesenja za poboljsanje regulacijskog okvira analizirane materije. Rad je objavljen u zborniku radova sa savjetovanja XXII. Dnevi slovenske uprave – Slovenski javni sektor na razpotju strateskih sprememb koje je održano u rujnu 2015. godine na Fakultetu za upravu u Ljubljani.
Legal and Administrative Challenges of Administrative Silence in Slovenia
The administrative silence is unlawful and unethical conduct of public authorities that threatens... more The administrative silence is unlawful and unethical conduct of public authorities that threatens the public interest and the rights of the parties. According to the Slovenian Procedure Act, silence occurs when an authority fails to issue an act to complete the procedure in due time. GAPA sets a general time limit of two months. The Slovenian system mostly follows the German model of negative fiction, providing the party the right to appeal. In addition, the devolution of competence applies ex officio when the delay could be detrimental to the life and health of people, to the environment, or to property. The results show it is reasonable to introduce legal fiction of positive silence to a limited extent in individual acts governing special rights. Finally, administrative silence in Slovenia has been a recurrent issue for several years, especially in certain sectors, such as social affairs.
The purpose of administrative procedure is to resolve conflicts between public and private intere... more The purpose of administrative procedure is to resolve conflicts between public and private interests, in particular when pursuing parties’ rights of positive status. Contrary to civil matters, parties need to firstly enforce their rights before the administrative authority of first instance; furthermore they can file an appeal to the second instance. Exhaustion of the appeal is in most legal systems procedural prerequisite to file court action, meaning there will elapse some time before receiving final and enforceable act to exercise rights. Parties have in administrative matters a right to access to the court and fair trial in reasonable time-limits as defined in constitutions, envisaging judicial procedure, in majority of states before specialised Administrative Court in accordance with Articles 6 and 13 of the European Convention on Human Rights (ECHR). Taking the comparative approach with supraand national normative and European Court of Human Rights case law analysis, paper pro...
Central European public administration review, May 17, 2024
Purpose: Driven by the question of how the concepts of public interest and public benefit differ,... more Purpose: Driven by the question of how the concepts of public interest and public benefit differ, this paper delves into the Slovenian legal system. Through an in-depth analysis of legal concepts, national regulations, and case law from the Slovenian Constitutional Court and selected cases from the European Court of Human Rights, its aim is to illuminate the key differences between both terms. Ultimately, the paper seeks to establish fundamental guidelines for understanding the distinct meaning and application of each concept. Design/methodology/approach: The research is based on a content analysis research design, reviewing secondary literature sources. It employs qualitative methods by analysing the relevant theoretical points, rules, and constitutional case law in the Slovenian legal system, as well as selected European Court of Human Rights case law. The analysis focuses on identifying and extracting key theoretical arguments, legal definitions, and practical applications of both concepts. To distinguish between public benefit and public interest, the analysis adopts a comparative approach, examining how each concept is defined, applied, and balanced in different legal contexts. Additionally, synthesis is used to identify commonalities and divergences between different perspectives on these concepts. Finally, conclusions about the relationship between public benefit and public interest are drawn based on the analysed data. Findings: Public interest and public benefit are abstract concepts. The analysis of relevant Slovenian systemic regulations shows that the two are sometimes applied interchangeably. However, theory suggests that there are certain differences in terms of their tangibility and enforceability. Constitutional case law refers to both concepts in a general way without fully defining their content, yet it does not treat them as synonyms.
The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics ... more The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics of good public governance or good administration, such as more partnership-like, preventive, open, co-operative, responsible and decentralised. The main idea is to improve relations between taxpayers and tax authorities and consequently increase transparency and co-operation between these two parties in a way to resolve any tax issues in a timely manner. The survey of in-depth interviews was made among tax consultants on benefits and deficiencies of the instrument in respect of rule of law. The findings show that taxpayers find this instrument positive, since it forces them to identify tax risk and establish internal tax controls, which improves their business process, and contributes to transparency. However, main lack is not clear definition by law of content of these controls. Finally, they would like to get some more help from tax authority on their legal questions, besides solving t...
The effectiveness of procedure is important for parties (e.g. citizens or business entities) to b... more The effectiveness of procedure is important for parties (e.g. citizens or business entities) to be able to exercise their rights in due time and is a key foundation of the rule of law. A State with an effective legal system provides a business-friendly environment, which is appealing for investments. The State decides on permits, licenses, taxes, etc. by applying administrative procedure. The aim of the paper is to identify and analyse such matters under public (administrative) law at the national level, which – due to their influence on private rights or obligations – fall under the civil or criminal limb of Article 6 of the ECHR and its requirements, as well as the requirements of Article 13. By means of a case study and descriptive-analytical and normative methods, the paper identifies comparatively selected cases and analyses the ECtHR test regarding reasonable time, focusing on overall procedure duration and the awarded compensations. The findings show that the ECtHR does not d...
The pursuit of global competitiveness requires a complex system of measures that enable the promo... more The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to enhance the understanding of red tape by identifying key sector-specific problems in administrative areas that are crucial for SMEs and offer suggestions for improvement. The paper explores measures related to red tape in the Slovenian and European contexts based on the understanding that transparent regulation with efficient procedures is a precondition for a business-friendly environment that attracts investments. The research is based on a combination of empirical methods applied to a base of over 900 surveys collected from Slovenian SMEs in 2016 and 2017. The results show that entrepreneurs see the greatest administrative burdens in the area of accounting and financial reports, especiall...
Accountability is one of the fundamental principles of good governance, defined in various intern... more Accountability is one of the fundamental principles of good governance, defined in various international documents. It is a broad term, which can include different levels of public administration performance, from organisation, relevant regulation, internal and external supervision, transparency to tort liability, etc. The paper focuses on procedural aspects, i.e. decision-making in administrative matters. The latter is usually regulated by an administrative procedure act, which can include among fundamental principles also the principle of accountability. However, other procedural guarantees, e.g. lawfulness, equality, impartiality, proportionality, legal certainty, taking action within a reasonable time, contribute to responsible decision-making as well. In case they are infringed, the state should recognise accountability and have in place an efficient control system providing parties with effective (legal) remedies (e.g. possibility to appeal to the line ministry; administrative...
Regional Analysis of Construction Permitting Procedures in Slovenia and Croatia
Journal for European Environmental & Planning Law
Construction permitting and spatial regulations are important for the functioning of modern socie... more Construction permitting and spatial regulations are important for the functioning of modern society as regards enabling basic social needs, the right to a healthy living environment and the possibility to promote business and economic growth. However, what is typical of these real life situations is a collision of several private interests and the public interest. In order to protect the latter, the state needs to set certain limitations also by means of regulations and to ensure the appropriate administrative capacity to implement them. Moreover, the right and possibility to build is important for sustainable regional development. The article addresses the profiles of Slovenia and Croatia, in particular their procedural aspects and administrative systems’ efficiency in the field of construction. The results show that both countries regulate their construction procedures similarly, with a special focus on the simplification of administrative procedures. As such, they continually try...
Conducting procedures in administrative matters in reasonable time - analysis of selected case law by the European Court of Human Rights versus Slovenia
NISPAcee Journal of Public Administration and Policy, 2016
In administrative matters, the parties usually have a right of access to the court and to a fair ... more In administrative matters, the parties usually have a right of access to the court and to a fair trial within a reasonable time limit, as defined by constitutions, only after the exhaustion of appeals. Judicial review is performed in a majority of states by a specialised administrative court in accordance with Articles 6 and 13 of the European Convention on Human Rights (ECHR). Based on a comparative research analysis of supranational and national normative law and European Court of Human Rights (ECtHR) case law, this paper provides insight into the extent to which administrative matters can be reviewed in administrative disputes as well as into the legal remedies available to the parties, especially when the authorities violate time limits, focusing on the compliance of the regulation in Slovenia and Croatia with the ECHR standards. The paper also illustrates a comparative perspective of regulation in other European countries, namely Austria and Estonia. Our findings show the impor...
Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen rel... more Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen relations. As the modernization of public administration regulation is undergoing a transformation in the direction of reducing detailed rules on APs and, by the same token, emphasizing fundamental or general principles, research on the development and the state of the art of administrative principles in the general administrative procedure acts (APAs) of selected Eastern Europe countries with a common heritage of Austrian law dating back to 1925 (Slovenia, Croatia, Macedonia and the Czech Republic) was carried out. The normative-comparative analysis reveals differences in approaches to and the pace of APAs reform and content; some countries are taking a more radical approach, mainly by following good governance dimensions. Convergence based on Council of Europe and EU initiatives is also evident. Classical guarantees against the misuse of power (principles of legality, equality, proportion...
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Papers by Tina Sever