Verbic, Miroslav; Cok, Mitja; Sinkovec, Darija - In: Financial Theory and Practice 38 (2014) 1, pp. 61-80
Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot...