Economies, Volume 11, Issue 9
2023 September - 21 articles
Cover Story: Taxpayers' compliance has become a hot topic around the world. This is mainly because it is difficult to interpret this phenomenon and the factors that influence it. Our paper expands the knowledge and understanding of taxpayer heterogeneity. Exploratory factor analysis revealed six factors that influence tax compliance. In addition, cluster analysis identified four groups of taxpayers and found significant differences between the clusters and the descriptive profile of each cluster. The results of this study raise some questions for policymakers and can help them to understand and promote voluntary tax compliance in Croatia, but they can also serve as a starting point for studies in countries with similar economic and fiscal policies. View this paper - Issues are regarded as officially published after their release is announced to the table of contents alert mailing list .
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