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...

Austria, Croatia, Hungary, Italy and Slovenia differ not only in level of average gross wage but also in the overall taxation of wages. While Croatia, Hungary and Slovenia tax the average gross wage less than Italy and Austria, a comparison of gross wages that are in absolute values close to the...