Suchergebnisse

The article examines the deliberation of
higher education (HE) scholars and practitioners on
research issues in the HE field, which has taken into
account the complexity of current trends of deglobalisation and changing characteristics of globalisation.
More precisely, the article offers a systematic review of
the ideas developed by focus group participants (FGPs)
from different parts of the world while debating internationalisation, globalisation and Europeanisation
with respect to the field of HE. These FGPs agreed that:
1) theoretical definitions used by academics and practitioners are currently socially constructed in a biased
way (in favour of the Anglo-North American point of
view); 2) academic research (notably conceptual definitions) must better take into account the issues contextually and dynamically across time and space; and
3) that HE research is in the stage when a more theoretically refined and a methodologically stronger new
global wave of empirical research is required for further
advancement of theorising and practitioners' work.
Keywords: higher education, methods, theory, definitions, globalisation, internationalisation, Europeanisation

Dogajanje v času komunistične revolucije bistveno vpliva tako na stanje kot tudi na razumevanje sodobne slovenske družbene situacije. V disertaciji avtorica v luči idejnega nasprotja med krščanstvom in komunizmom ter na podlagi konflikta, ki se je obenem razvil v obdobju revolucije, razišče vzroke in podlage za omenjeni vpliv. Avtorica v delu pokaže na temeljno povezanost sodobnega položaja in komunistične revolucije na Slovenskem. Kot pojmovni okvir ter orodje za razumevanje izbere Girardovo mimetično teorijo in teorijo o grešnem kozlu. Girard namreč kulturo opisuje kot mimetični cikel, kjer posameznik posnema drugega (tako se začne že v samem otroštvu, ko otrok posnema starše in s tem postane družbeno bitje). Posnemanje je gonilo vsake družbe. Poleg tega pa posnemanje lahko omogoči tudi uničenje družbe, kulture. Girard vpelje grešnega kozla kot razrešitev konflikta, kjer imata dva subjekta enako željo in se skupaj obrneta proti grešnemu kozlu, ki zanju predstavlja vzrok mimetične krize, in je njegovo žrtvovanje pogoj za ponovno vzpostavitev družbenega reda in socialne varnosti. Ta teo-retični okvir omogoča tudi raziskovanje preteklih družbenih konfliktov, posebej pa tudi njihovih posledic v sodobnosti, vključno z vidiki spravnih procesov ter tranzicijske pra-vičnosti. Zato ga avtorica plodno uporabi pri omenjenem raziskovanju. Kot dve nasprotujoči idejni podlagi avtorica predstavi krščanstvo in komunizem, ki sta že v svojem idejnem temelju diametralno nasprotni, posebej pa ju prikaže preko Girar-dove teorije. Krščanstvo s krističnim pojmovanjem osebne svobode izstopi iz cikličnosti mehanizma grešnega kozla, komunizem pa prav nasprotno temelji na mimetičnosti. Žrt-vena znamenja v Girardovem pojmovanju, ki opravičijo umor grešnega kozla, temeljijo na dejstvih, ki postanejo sprejemljiva za umor, ne glede na (ne)resničnost le-teh. Implementacija Girardove teorije na slovensko situacijo zajema dva ključna vidika. Prvi vidik je žrtvovanje nasprotnikov komunistične revolucije z žrtvenimi znamenji kolabo-racije, nemirov … Omenjeno žrtvovanje omogoči vzpostavitev totalitarnega komunisti-čnega režima v kraljevini Jugoslaviji in s tem tudi na Slovenskem. Komunizem kot tota-litarni režim ne dopušča alternative, človeka uniformira in osami. Obenem vzpostavi totalni nadzor in teror. Krščanstvo po drugi strani človeka opolnomoči z bogopodobnos-tjo in s tem edinstvenostjo, nedotakljivostjo, nezamenljivostjo ter svobodo. Drugi vidik pa zadeva dejstvo, da konflikt iz časa komunistične revolucije še vedno ni razrešen ter je vladavina prava in vzpostavitev demokratične družbe še vedno nedokon-čan projekt. Kljub demokratični državni ureditvi in propadu komunizma kot dolgoroč-nega družbenopolitičnega in ekonomskega sistema avtorica poudari dva izziva sodobne družbe na Slovenskem. Prvi je prisotnost komunistične ideologije v razmišljanju in delovanju posameznikov, drugi izziv pa je nezadostna uveljavitev tranzicijske pravično-sti. Omenjeni vidiki analize temeljijo najprej že v samem idejnem nasprotju in zasnovi tako komunizma kakor tudi krščanstva. Krščanstvo in komunizem sta v svojem temelju različna. Poseben poudarek je na vidikih dojemanja človeka kot svobodnega in razumskega bitja v obeh idejnih okvirih. Komunizem s komunistično revolucijo nastopi proti človeku, proti človekovemu dostojanstvu in proti človekovi svobodi in s tem krščanstvo postavi v obrambno držo. S tem pa tudi Cerkev, ki je kot ene vidnejših institucij komunistična revolucija ni prevzela in obvladovala, postane braniteljica človekovega življenja in človekovih pravic, obenem pa je postavljena nasproti komunistični revoluciji. Krščanstvo in tudi Cerkev se posluži različnih načinov obrambe in upora, ki niso vselej povsem skladni s krščanskim naukom. Metode obrambe so bile: krščanska drža v odnosu do vojne, do sočloveka, do okupatorja in do revolucionarnih sil, fizična obramba, sodelovanje tako z okupacijskimi kakor tudi revolucionarnimi silami, kulturna, medijska in politična udejstvovanja. Kljub temu je revolucionarno nasilje eskaliralo predvsem v zadnjih letih druge svetovne vojne in prvih letih po revoluciji. Situacije, v katere so bili postavljeni posamezniki na Slovenskem, niso bile enoznačne ali enostavne. Ni šlo zgolj za izbiro med revolucionarno ali protirevolucionarno stranjo, temveč so bile okoliščine zaradi okupacijskih sil bolj zapletene. Ljudem je grozilo neodobravanje, preganjanje ali nasilje z vseh strani. Komunistična partija je monopolizirala odpor proti okupacijskim silam. Že zametki kakršnekoli druge neodvisne organizacije upora so bili lahko kaznovani. Nemalo kristjanov je z namenom domoljubnosti ali nezmožnosti izognitve mobilizaciji postalo del osvobodilnega gibanja, ne glede na ideološko podlago gibanja ali organizacije, ki je gibanje organizirala. Cerkev kljub temu ni bila preveč zaželen partner v uporu, o čemer priča tudi Kardeljevo navodilo: "Duhovne v četah vse postreljajte" (Griesser-Pečar 1996, 109). Ne zgolj navodilo, tudi načrtno degradiranje duhovnikov z zaporom, priporom, deportacijami in usmrtitvami so priča odnosu komunistične partije do cerkvenih dostojanstvenikov. Revolucionarno nasilje je pustilo neslutene posledice ne zgolj v tedanjem obdobju, temveč tudi za sedanji čas, pri čemer pri avtoričinem raziskovanju teh posledic pomembno vlogo igrajo tudi osebne zgodbe, odgovornost na osebni ter družbeni ravni in medgeneracijski prenos travm, ki onemogočajo pravo tranzicijo iz totalitarnega v demokratični sistem. Tranzicija in tranzicijska pravičnost je torej mehanizem, ki si prizadeva v polnosti izpeljati tranzicijo na osebni in družbeni ravni ter vzpostaviti zaupanje v državne institucije, delovanje državnih struktur. Situacija na Slovenskem sicer nakazuje na nekatere pozitivne učinke tranzicijske pravičnosti, kot sta denacionalizacija in odprtje arhivov. Še vedno pa umanjka uveljavitev pravičnosti na osebni ravni, pri čemer so pomemben vidik spravni procesi ter prekinitev medgeneracijskega prenosa travm. Podobno kot na osebni ravni umanjka pravičnost v javni sferi, na primer pluralizacija medijskega prostora, urejene gospodarske pobude, dialog med različnimi družbenimi skupinami, vključno z vstopanjem verskih skupnosti v javno razpravo, vzpostavljanjem zaupanja v državne institucije ipd. Pogled na komunistično revolucijo na Slovenskem skozi prizmo Girardovega grešnega kozla ponudi edinstven okvir, ki poveže razumevanje komunistične revolucije in komu-nističnega sistema s sodobnim položajem slovenske družbe. Po eni strani Girardov mehanizem grešnega kozla lahko razumemo kot dopolnjenega v komunistični revoluciji, po drugi strani pa mehanizem stremi k dopolnitvi v smislu celovite uveljavitve tran-zicijske pravičnosti. ; The events during the communist revolution significantly influence the state and understanding of the contemporary Slovenian social situation. In the dissertation, in the light of the ideological contradiction between Christianity and Communism, and on the basis of the conflict that developed during the revolution, the author explores the causes and grounds for this influence. In this work the author shows the fundamental connection between the contemporary situation and the communist revolution in Slovenia. She chooses Girard's mimetic theory and scapegoat as a conceptual framework and tool for understanding. Girard describes culture as a mimetic cycle, where the individual imitates the other (this starts from the very childhood, when the child imitates his parents and thus becomes a social being). Imitation is the driving force of every company. In addition, imitation can also become a destruction of society, culture. Girard therefore implements the scapegoat as a conflict resolution where the two entities share the same desire and together turn against the scapegoat, which causes them a mimetic crisis and its sacrifice is a condition for restoring social order and social security. This general theoretical framework also makes it possible – to explore past social conflicts, and in particular their consequences in the present, including aspects of reconciliation processes and transitional justice. Therefore, the author fruitfully uses it in the mentioned research. The author embraces Christianity and communism as two opposing ideological bases, which are already diametrically opposed in their conceptual bases, and are especially illuminated by Girard's theory. Christianity, with its cristian notion of personal freedom, stands out from the cyclical nature of the scapegoat, but communism is, on the contrary, based on mimeticism. Victims of character in Girard's conception that justify the murder of a scapegoat are based on facts that become acceptable for murder, regardless of the (un) reality of them. The implementation of Girard's theory on the Slovenian situation thus encompasses two key aspects. The first aspect is the sacrifice of the opponents of the communist revolution with the sacrificial signs of collaboration, riots, … This sacrifice makes it possible to establish a totalitarian communist regime in Yugoslavia, and thus in Slovenia. Communism, as a totalitarian regime, does not allow an alternative, it uniforms and isolates man. At the same time, it establishes total control and terror. Christianity, on the other hand, empowers man with uniqueness, inviolability, irreplaceability and freedom. Another aspect concerns the fact that the conflict from the communist revolution has still not been resolved, and that the rule of law and the establishment of a democratic society are still, in the eyes of many Slovenians, an unfinished project. Despite the democratic state system and the collapse of communism as a long-term socio-political and economic system, the author emphasizes two challenges of contemporary society in Slovenia. The first is the presence of communist ideology in the thinking and action of individuals, and the second challenge is the insufficient implementation of transitional justice. The aforementioned aspects of the analysis are based first of all on the very conceptual contradiction and conception of both communism and Christianity. Christianity and communism are fundamentally different. Particular emphasis is placed on aspects of the perception of man as a free and rational being in both conceptual frameworks. Communism, by communist revolution, stands against man, against human dignity and against human freedom, thereby placing Christianity in a defensive posture. In doing so, the Church, which as one of the most prominent institutions has not been taken over and controlled by the Communist Revolution, becomes a defender of human life and human rights, while at the same time it stands against the Communist Revolution. Christianity, as well as the Church, uses various methods of defense and rebellion that are not always completely in line with Christian teaching. The methods of defense were the Christian stance in relation to war, to fellow human beings, to the occupier and to the revolutionary forces, physical defense, cooperation with both occupation and revolutionary forces, cultural, media and political activities. Nevertheless, revolutionary violence escalated, especially in the last years of World War II and the first years after the revolution. The situations in which individuals in Slovenia were placed were not straightforward or straightforward. It was not merely a choice between a revolutionary or a counter-revolutionary party, but the circumstances were more complex rather than straightforward because of the occupying forces. People were threatened with disapproval, persecution or violence from all sides. The Communist Party monopolized resistance to the occupation forces. The rudiments of any other, independent organization of resistance could have been punished. Quite a few Christians, for the sake of patriotism or inability to evade mobilization, became part of the liberation movement, regardless of the ideological basis of the movement or the organization that organized the movement. The church was not, however, a much-desired partner in the resistance, as evidenced by Kardelj's instruction: "Shoot the priests in the troops." (Griesser-Pečar 1996, 109) Not only the instruction, but also the deliberate degradation of priests through imprisonment, detention, deportation and execution, are witnesses to the Communist Party's attitude towards Church dignitaries. Revolutionary violence has left unprecedented consequences not only in that time but also in the present, with the author's exploration of these consequences also playing a significant role in personal stories, personal and social responsibility, and the intergenerational transmission of traumas that they preclude a real transition from a totalitarian to a democratic system. Transition and transitional justice is thus a mechanism that seeks to fully complete the transition on a personal and social level, and to establish trust in state institutions, the functioning of state structures. Although the situation in Slovenia points to some of the positive effects of transitional justice, such as denationalization, the opening of archives, it still lacks the enforcement of justice on a personal level ; for example, with regard to aspects of media pluralization, orderly economic initiatives, dialogue between different social groups, including the entry of religious communities into public debate, building confidence in state institutions, etc. The view of the communist revolution in Slovenia through the prism of Girard the scapegoat offers a unique framework that connects the understanding of the communist revolution and the communist system with the contemporary position of Slovene society. On the one hand, Girard's mechanism of the scapegoat can be understood as supplemented in the communist revolution, and on the other, the mechanism seeks to supplement in the sense of the full implementation of transitional justice.

Doktorska disertacija preučuje specifično usmeritev mednarodne ekonomije, in sicer področje politik razvojne pomoči. Znotraj tega vsebinskega okvirja smo se osredotočili na njeno učinkovitost predvsem zaradi aktualnosti problematike kot številnih s tem povezanih globalnih izzivov. Razvojna pomoč, kot osrednja tematika disertacije, predstavlja temeljni koncept, s katerim države poskušajo razreševati razvojne razlike v svetu. Preučevanje učinkovitosti razvojne pomoči je v okviru ekonomskih znanosti zelo perspektiven koncept, predvsem zaradi dejstva, da je prepad med razvitimi državami globalnega severa in globalnega juga večji kot kadarkoli, dosedanje študije, kot tudi modeli razreševanja pa niso ponudili učinkovitih rešitev za spremembe oz. izboljšanje trenutnega stanja. Vse omenjeno smo preučevali na skupini držav Afrike, Karibov in Pacifika (AKP) iz dveh glavnih razlogov. Prvič, ker je velika večina držav v skupini dolgoletnih prejemnic razvojne pomoči, in drugič, ker omogoča dobro podlago za preučevanje, saj v njo spadajo tako najrevnejše podsaharske države, kot tudi otoške države, ki so v zadnjih letih doživele hiter gospodarski napredek. Struktura disertacije temelji tako na teoretičnem kot tudi aplikativnem delu. V prvem delu, tako predstavimo temeljne teoretične pojme iz razvojne ekonomije odnosov sever-jug, zgodovino sodelovanja držav AKP-ja z različnimi mednarodnimi akterji in teoretične opredelitve razvojne pomoči in njene učinkovitosti. Drugi del je namenjen aplikativni raziskavi učinkovitosti politik razvojne pomoči. Države skupine AKP smo tako razdelili v dve skupini. V skupino A, kjer so tiste, ki so prejele več razvojne pomoči, in skupino B, kjer so tiste, ki so prejele manj. Predpostavljali smo, da so države, ki so prejele več razvojne pomoči, naredile večji razvojni napredek. Njihov napredek smo preučevali na petih ekonomskih in socialnih razvojnih indikatorjih: BDP na prebivalca, obseg izvoza blaga in storitev, smrtnosti otrok do petega leta starosti, rast pričakovane življenjske dobe in število migracij. Na podlagi pridobljenih rezultatov za posamezno področje smo nato generalno sklepali ali so politike razvojne pomoči dosegle svoj namen, torej ali so bile učinkovite. Iz vsebinskega vidika je disertacija izvirni doprinos k ekonomski znanosti pri preučevanju problematike sedanjega sistema podeljevanja razvojne pomoči in posledično njene učinkovitosti, raziskovanja razvojne problematike v državah skupine AKP ter predlogom razreševanja sodobnih izzivov mednarodnega razvoja. Prav tako zapolnjuje vrzel pri preučevanju koncepta mednarodnega razvoja s kvalitativnimi metodami raziskovanja, saj so obstoječe raziskave izrazito kvantificirane. Ker je disertacija napisana v slovenskem jeziku je tudi prispevek k maloštevilni literaturi na tem področju in k nadaljnjem raziskovanju mednarodne razvojne problematike in s tem povezanih globalnih izzivov. ; This PhD dissertation studies a specific direction of international economics — the field of development aid policies, and focuses on its efficiency, mainly due to the relevance of the issue, since it is associated with numerous global challenges. Development aid, as the central theme of this dissertation presents the underlying concept, with which countries attempt to resolve developmental differences around the world. Studying the efficiency of development aid in terms of economic sciences is a very promising concept, mainly due to the fact that the gap between the developed countries of the global South and the global North is larger than ever, and current studies, nor resolution models, offered any effective solutions for changing or improving the current state. All of the above was studied on the African, Caribbean and Pacific Group of States (ACP) for two main reasons: Firstly, because the vast majority of these countries is a long-term beneficiary of development aid and secondly, because this provides us with a sound foundation for studying, including both the poorest Sub-Saharan countries and island states, which experienced rapid economic development in recent years. Thus the structure of this dissertation relies on both theory and application. The first part presents the fundamental theoretical terms from developmental economics, North-South relations, the history of cooperation among ACP countries with various international players and theoretical determination of development aid and its efficiency. The second part is intended for applied research of the efficiency of development aid policies. ACP countries were divided into two groups, group A with those receiving the most development aid and groups B with those receiving the least. We presumed that countries that received the most development aid made the most progress. Their progress was studied according top five economic and social indicators of development: GDP per capita, exports of goods and services, mortality of children under five years of age, growth in life expectancy and the number of migrations. Based on data retrieved for specific fields, we generally presumed whether development aid policies had achieved its purpose – if they were efficient. From the substantive aspect, this dissertation is an original contribution to the science of economics in its study of the problems in the existing system for distributing development aid and consequently its efficiency, to research of development problems in ACP countries and to proposals for meeting the modern challenges of international development. It also fills the gap in the study of the concept of international development through qualitative research methods, since existing research is extensively quantified. Since this dissertation is originally in Slovenian, it also adds to the scarce literature in this field and to future research of international developmental issues and the global challenges they bring.

V uvodnem delu doktorske disertacije smo opredelili raziskovalni problem doktorske disertacije, in sicer proučevanje vpliva davčne kompleksnosti na davčno skladnost. Zapisali smo cilj, to je proučitev področja davčne skladnosti s posebnim poudarkom na stroških davčne skladnosti ter empirična preveritev lastnega modela merjenja makroekonomskih učinkov stroškov davčne skladnosti. Zastavili smo osnovno tezo doktorske disertacije, in sicer, ali zmanjšanje stroškov davčne skladnosti povzroča makroekonomske učinke ; v povezavi s tem smo zastavili deset hipotez. Uvodoma so predstavljeni še pričakovani izvirni znanstveni prispevki, uporabljene predpostavke in omejitve ter metode raziskovanja, uporabljene tako v teoretičnem kot empiričnem delu doktorske disertacije. V drugem poglavju smo zapisali teoretična izhodišča s področja davčne kompleksnosti v povezavi z davčno agresivnostjo in podali lastno opredelitev davčne kompleksnosti in davčne agresivnosti, pri čemer smo se oprli na znanstveno literaturo s tega področja. Predstavili smo vzroke in kazalnike davčne kompleksnosti ter podali izčrpen kvalitativni pregled dosedanjih raziskav o davčni kompleksnosti in davčni agresivnosti. V drugo poglavje doktorske disertacije smo vključili dve lastni empirični raziskavi, in sicer: raziskavo o spreminjanju davčnih predpisov primerjalno za Slovenijo, Avstrijo, Veliko Britanijo, Hrvaško, Bolgarijo, Madžarsko, Češko, Romunijo in Poljsko ; raziskavo cen revizijskih storitev za Slovenijo. Pomembna nova znanstvenoraziskovalna dognanja predstavljajo tudi nove spremenljivke davčne kompleksnosti, ki smo jih prepoznali za subjekte javnega interesa, katerih delnice kotirajo na organiziranem trgu. Tretje poglavje predstavljajo teoretična izhodišča s področja davčne skladnosti, kjer smo z uporabo znanstvene literature predstavili dosedanje teorije davčne skladnosti in vrste stroškov davčne skladnosti. Dodali smo lastno opredelitev davčne skladnosti. Podali smo izčrpen kvalitativen pregled raziskav davčne skladnosti ter raziskav o merjenju stroškov davčne skladnosti, ki so osnova za izvedbo naše glavne empirične raziskave. Pregled dosedanjih znanstvenih raziskav smo razdelili v tri skupine: raziskave o merjenju stroškov davčne skladnosti ; raziskave psiholoških stroškov, ki so posledica stresa in drugih dejavnikov pri doseganju davčne skladnosti ; raziskave stresa v računovodstvu. V tretje poglavje doktorske disertacije smo vključili lastno empirično raziskavo o organizacijskih in osebnostnih dejavnikih stresa ter zdravstvenih težavah v povezavi s stresom, ki jih imajo davčni zavezanci pri doseganju davčne skladnosti. V okviru istega poglavja smo predstavili makroekonomske učinke davčne (ne)skladnosti. V četrtem poglavju smo predstavili obstoječe modele merjenja stroškov davčne skladnosti in njihovo uporabno vrednost ter predstavili lasten predlog merjenja makroekonomskih učinkov stroškov davčne skladnosti. Peto poglavje predstavlja predstavitev inštrumentov za povečanje davčne skladnosti, kjer navajamo: predpise in orodja Evropske komisije za povečanje davčne skladnosti ; druge mednarodne predpise in orodja za povečanje davčne skladnosti ; sistem ocenjevanja davčnega sistema, kaznovanje davčnih prekrškov kot inštrument za povečanje davčne skladnosti, upravljanje s tveganji davčne skladnosti in ostale inštrumente za povečanje davčne skladnosti. V peto poglavje doktorske disertacije smo vključili lastno empirično raziskavo o vrednotenju zakonodaje. V okviru istega poglavja smo predstavili še značilnosti Indeksa spoštovanja pravne države, ki se v Svetu že uporablja, ter lasten koeficient spreminjanja davčnih predpisov kot novo znanstvenoraziskovalno dognanje. Teoretičnemu delu sledi v šestem poglavju empirični del, v katerem smo predstavili raziskovalno delo. Uvodoma smo v šestem poglavju predstavili cilje raziskave, hipoteze doktorske disertacije, potek raziskave in uporabljene raziskovalne metode ter opredelili temeljne konstrukte znanstvene raziskave. ; In the introductory part we defined the research problem of the doctoral dissertation, namely, the study of the impact of Tax Complexity on Tax Compliance. We have recorded the objective, namely, the study of the field of Tax Compliance, with a special emphasis on the Costs of Tax Compliance and empirical verification of our own Model For Measuring The Macroeconomic Effects Of Tax Compliance Costs. We have established the basic thesis of the doctoral dissertation, namely, whether the reduction of the Costs of Tax Compliance causes macroeconomic effects ; In this connection, we have raised ten hypotheses. The introduction of the original scientific contributions, the assumptions and limitations were used, and the methods of research are presented used in both the theoretical and the empirical parts of the doctoral dissertation. In the second Chapter, we wrote the theoretical background in the field of Tax Complexity in relation to Tax Aggression, and presented our own definition of Tax Complexity and Tax Aggressiveness, based on scientific literature in this field. We presented the causes and indicators of Tax Complexity, and provided an exhaustive qualitative overview of the previous studies on Tax Complexity and Tax Aggression. In the second chapter of the doctoral dissertation, we included two of our own empirical researches, namely: A study on changing tax regulations, comparable for Slovenia, Austria, Great Britain, Croatia, Bulgaria, Hungary, the Czech Republic, Romania and Poland ; a survey of the prices of audit services for Slovenia. Significant new scientific research findings also present new variables of Tax Complexity, which we have identified for Public Interest Entities whose shares are listed on the organized market. The third Chapter presents the theoretical background in the area of Tax Compliance, where, using scientific literature, we presented the current Tax Compliance Theory and the types of Tax Compliance Costs. We have added our own definition of Tax Compliance. We have provided a comprehensive qualitative overview of research on Tax Compliance and research on the measurement of Tax Compliance Costs, which are the basis for conducting our main empirical research. An overview of the current scientific research has been divided into three groups: Surveys on measuring the Costs of Tax Compliance ; investigation of Psychological Costs arising from Stress and other factors in achieving Tax Compliance ; stress research in accounting. In the third chapter of the doctoral dissertation, we included our own empirical research on organizational and personality factors of stress, and health problems related to the stress that taxpayers have in achieving Tax Compliance. Within the same chapter, we presented the macroeconomic effects of Tax (non)compliance. In the fourth Chapter, we presented the existing models for measuring the Costs of Tax Compliance and their useful value, and presented our own proposal for measuring the Macroeconomic Effects of Tax Compliance Costs. Chapter 5 presents a presentation of Instruments to increase Tax Compliance, stating: European Commission Regulations and Tools to increase Tax Compliance ; other international rules and tools to increase Tax Compliance ; the system of assessing the tax system, penalizing tax offenses as an instrument for increasing Tax Compliance, managing the risks of Tax Compliance and other instruments for increasing Tax Compliance. In the fifth chapter of the doctoral dissertation, we included our own empirical research on the evaluation of legislation. In the same chapter, we also presented the characteristics of the Rule of Law Index already in use in the Council, as well as our own coefficient of changing tax regulations as a new scientific and research knowledge. The theoretical part of the trace in the sixth Chapter is the empirical part, in which we presented the research work.