Paper/Speech Details of Conference Program for the 26th NISPAcee Annual Conference Program Overview Main Conference Theme Author(s) Dejan Ravšelj University of Ljubljana Ljubljana Slovenia Kovač Polonca, Aristovnik Aleksander, Title Perceptions of and Measures to Reduce Tax-Related Administrative Burdens in SMEs File Paper files are available only for conference participants, please login first. Presenter Abstract Small and medium enterprises (SMEs) are one of the main pillars supporting the European economy, providing a solid source of job creation and economic growth. There exist various barriers deteriorating the business environment. Many SMEs consider tax-related matters as the most burdensome area that affects them; hence, also World Bank measures tax red tape effects. In this paper, we follow tax burden (amount that needs to be paid) and tax administrative burden (how to comply with tax rules) as the key variables to measure SMEs perceptions on current situation and measures to be carried out in order to reduce respective red tape, generally in selected European countries and particularly in Slovenia. In addition, we attempt to establish the relationship between burdens imposed by tax policy and entrepreneurial activity. The results of the empirical analyses show that tax burden is less influential as administrative burden among EU countries when measuring their impact to business density and entrepreneurial activity. Moreover, when analyzing perceptions of and measures to be adopted to reduce tax red tape in Slovenia, the need for a stable tax system, with IT and procedurally related measures are emphasized.
