An Analysis of the Slovenian Tax Administration Response During COVID-19: Between Normative Measures and Economic Reality

Tax administration plays a key role in tax collection, striving for maximum public finance revenue, while at the same time protecting rights of taxpayers procedures. The search this balance is particularly relevant times crisis, as shown by COVID-19 pandemic, especially first wave between March and June 2020. article deals with legal economic aspects work Financial Administration Republic Slovenia (FARS) based on comparable data measures other countries, provided international organizations such IOTA OECD, i.e. EU. finds that under consideration were often questionable already formal level, which led to gap implementation ‘intervention laws’ despite relatively agile response FARS. Nevertheless, it can be concluded Slovenia’s match taken EU Member States. Also worth mentioning regard some measures, example those regarding e-operation, identified both FARS improvements preserved even after considering service state taxpayers.