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The Tax Procedure Act (TPA; Slovenian ZDavP) is the key law regulating relations among the participants in tax collection procedures. Therefore, it has been more or less thoroughly changed several times in recent years, also within the government's programme of reduction of administrative burdens (RAB; Slovenian OAO). Procedures are being attempted to be simplified for both taxpayers and tax authorities. The paper explores a selection of institutes introduced to this end, such as tax assessment through a provisional specification, service by regular mail, advance rulings, etc. The author considers statistical data on how frequently those (new) institutes were used in 2006, 2007 and 2008 to establish whether, or how much, goals of the regulatory change in the tax procedure are actually being achieved in praxis. It is found that notwithstanding some exceptions, the majority of the considered institutes do amount to a realisation of the RAB programme.

In Slovenia, the public administration reform has been a systematic task since 1996 when the government adopted the strategy of transformation of public administration due to Slovenia becoming a full member of EU. Such a strategy could be developed and implemented regarding the fact that Slovenia has had a functioning system of public administration since 1991 when it became an independent state. In the last few years after year 2000 the reform has been built up as constant development of public administration based on several pillars such as civil service system, reorganisation of administrative structures, e-government etc. The public administration reform in Slovenia is therefore aimed at upgrading the existing system in terms of greater professionalism, transparency, efficiency and user-friendly delivery of public services, all together incorporated in the principles of new public management and good governance. The modernisation of Slovene public administration is a process which has been so far based on a rather legalistic approach (a set of basic laws were passed mainly in 2002) and is to be continued especially focusing on process orientation. In July 2003 within special midterm strategy on further development of public sector and later in 2005 within national Strategy on Development of Slovenia till 2013 the coordinated approach has been stressed as well aiming to present administration as an impetus and not an obstacle in developing competitive advantages of national economy. The recommendations that Slovenia can deliver in conducting public administration reform to ensure optimal results are today the following: orientation towards users, effectiveness and efficiency, openness, adequate rewarding of civil servants, optimisation and informatisation of working processes, involvement in international networks, awareness of public administration doings' impacts in national economy, consistent political support, long-term strategic planning.

The administrative relations of individuals towards the authority are the framework for balancing public and private legal interests in contemporary societies. Especially when there is a dispute, the system promotes the effective adjudication of contradictory legal interests in order to prove that the authority functions as a good administration. Namely, effective adjudication through administrative appeals can be the primary tool for resolving conflicts as quickly as possible but with full respect for the rule of law and the division of power as key principles of central European legal systems. The article addresses theoretical, normative, and empirical issues of Slovene public administration and administrative justice in order to establish the scope of effective conflict resolution by internal administrative appeal that is mandatory before court action can be taken. By using several research methods, it can be concluded that Slovenia has developed appeal procedures as a sufficient form of adjudication. Nevertheless, appeals could be further improved to ensure good governance in practice.

The administrative relations of individuals towards the authority are the framework for balancing public and private legal interests in contemporary societies. Especially when there is a dispute, the system promotes the effective adjudication of contradictory legal interests in order to prove that the authority functions as a good administration. Namely, effective adjudication through administrative appeals can be the primary tool for resolving conflicts as quickly as possible but with full respect for the rule of law and the division of power as key principles of central European legal systems. The article addresses theoretical, normative, and empirical issues of Slovene public administration and administrative justice in order to establish the scope of effective conflict resolution by internal administrative appeal that is mandatory before court action can be taken. By using several research methods, it can be concluded that Slovenia has developed appeal procedures as a sufficient form of adjudication. Nevertheless, appeals could be further improved to ensure good governance in practice.

This article deals with performance of administrative units as one of the key goals of contemporary public administration reform. Administrative units conduct administrative procedures as their core activity, thus ensuring the protection of the public interest and of individual parties' rights. The purpose of this article is to determine the efficiency of administrative units in terms of resources and sectoral areas by using selected indicators from administrative statistics, such as the number of applications submitted and decisions issued, the timeframe of decision-making, the share and success of complaints filed, and the like. The administrative statistics used in this article incorporate 58 general administrative units in Slovenia in the period 2004–2015 and provide a case study that may also be relevant for the Eastern European region. Several social research methods are used: a literature review and a normative analysis as a framework for statistical research, as well as the axiological-deontological method to evaluate the situation and suggest improvements. The analysis of time series and correlations of selected indicators from administrative statistics reveal mixed trends over time, including a negative correlation between the number of officials and efficiency. In general, the question is whether the system currently in use to measure efficiency generates the most reliable outcomes. Therefore, the authors call for a redefinition of monitoring and of the indicators of administrative statistics in the European Union in order to enhance good public governance principles, particularly in developing democracies.

The reduction of administrative burdens is an essential component of the Better Regulation programme in almost all EU Member States. The first part of the paper presents the BR programme as an attempt to modernise public administration, and it tries to define what good regulation means in accordance with various substantive and formal standards. It also describes the principles and standards of good regulation, together with the tools to achieve it. The following is a general and Slovenia-specific presentation of the removal of administrative burdens and barriers in terms of procedure simplification and deregulation (with particular emphasis on differences between process optimisation and deregulation), highlighting innovative solutions. The results, impacts, and shortcomings presented here are critically evaluated as a basis for further research.

KEYWORDS: • better regulation • reduction of administrative burdens/barriers • EU • Slovenia • regulation quality • principles • standards • tools