Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

中文翻译：

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斯洛文尼亚的税务合规性：税务知识和公平认知的实证评估

复杂的税收制度可能导致逃税，从而进一步影响实现可持续发展目标所需的收入。加强纳税人教育、税务知识和税收公平观念对于增加收入以支持社会可持续发展至关重要。本研究的目的是评估斯洛文尼亚纳税人的税务知识和税收公平观念水平，特别关注与性别和定居点规模相关的差异。此外，还探讨了税收知识与税收公平各个方面之间的联系。Kruskal-Wallis 检验用于评估性别和定居点规模差异的统计显着性以及 Kendall 等级系数，以确定税收知识与公平感知维度之间的关联。结果提供的证据凸显了男性和女性纳税人之间税务知识的差异（p 值 = 0.0116）。此外，本研究表明，结算规模不会显着影响斯洛文尼亚纳税人的税务知识认知（p 值 = 0.2067）。然而，税收公平性涵盖各个维度，我们的研究显示，不存在基于性别（p 值 = 0.7263）或结算规模（p 值 = 0.2786）的差异。在评估税收知识与税收公平认知之间的相关性时，结果表明，根据具体的公平维度，两个方向上的相关性在统计上显着，但相关性较弱。