Abstract
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Rapidly changing and unpredictable social atmosphere requires inventive means and un-orthodox concepts of contemporary public administration (PA). Therefore, paradigms of good public governance and similar concepts as well as individual instruments steer performance and development of the present administrative bodies. However, when discussing public law related rights and obligations, the rule of law cannot be endangered on the account of innovation and efficiency. In order to comply with all relevant principles of good administration, transparent mechanisms that are legally and managerially supported represent the most promising step forward.
One of such mechanism is the pre-filled informative calculation of personal income tax (ICPIT) as introduced in Slovenia since 2007 through Tax Procedure Act and the corresponding IT support. Namely, digitalisation of PA in general and administrative procedures in particular, world-wide contribute to cutting red tape, debureacratisation, cost reduction for both, citizens and authorities. ICPIT was already in early days such innovative, taxpayers oriented and technically accomplished instrument, not just in Slovenia but at least regionally. ICPIT has been aiming to several objectives, especially to strive for higher (tax) transparency due to its systematic approach, which should enhance legal and economic certainty of involved parties. In the era of uncertainty, transparency and (legal) predictability are of crucial importance to protect public interest, e. g. via collecting resources for societal needs, and to ensure parties’ rights alike. Further on, tax procedures are often the most frequent and burdensome matters. Annually Slovenian tax service issues around 1.5 mio of ICPITs only out of 10 mio of all administrative procedures.
Considering the necessity of administrative and also tax procedures to follow lawfulness (hereby of tax collection) in its substantial and procedural dimensions, the rationale for this study is to assess ICPIT in Slovenia theoretically and empirically as a tool of intertwining lawfulness, innovation and transparency. Our hypothesis is that ICPIT is deigned through combined formal provisions and practical organisation in such a way that there are purely rare and non-systemic problems in practice which adds to better tax transparency in the system and legal certainty of taxpayers. The main research methods to be applied are normative, historic and comparative analysis for the theoretical part of the paper. For an empirical insight, statistical analysis of tax service’s annual reports for a period between 2008–2019 will be carried out, combined with an analytical overview of case-law regarding ICPIT.
Consequently, based on the findings of the research, we intend to advocate for the introduction of similar innovative solution in other administrative procedures and sectors. Should our analyses prove that ICPIT resulted in win-win outcomes for both, authorities and parties, such means can be introduced in other fields of authoritative decision-making. For instance, using the theoretical concept of legal transplants, by transferring this specific legal institute from the field of personal income tax to the field of social rights. Considering the fact that the quantity of conducted administrative procedures on social rights in Slovenia is following the conducted procedures in the field of taxation and that both deal with repetitive facts relevant for decisions, informative calculation of social rights seems inevitable.
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