HOW TAXPAYERS PERCEIVE DIGITAL TAX ADMINISTRATION IN SLOVENIA?

The OECD (2022) predicts the automation of tax procedures, which opens up the possibility of removing many structural constraints of existing systems. This involves moving from complex, sequential procedures to more inclusive, user-friendly solutions that are integrated into individuals' business and everyday digital systems (OECD 2025). This paper examined taxpayers’ perception of digital tax administration (TA) in Slovenia. Using a structured questionnaire, an empirical study in the first half of 2025 on a sample of taxpayers on two specific groups of taxpayers was conducted. The results of the survey showed that user satisfaction with the information provided by the TA is positively linearly correlated with their satisfaction with the services provided by the TA. Taxpayers' satisfaction with the ease of use of the Slovenian digital system is positively linearly correlated with their intention to fulfill their tax obligations on time. High quality information and systems ensured by TA can maintain taxpayer compliance and prevent dissatisfaction with digital services. The results of the study can help tax policymakers and TAs to improve the user experience with digital services and provide useful guidance for developers of digital solutions and researchers in the field of public administration and digital transformation.