In this paper the experiences of taxpayers with the tax audits services as an important tool of tax authorities’ struggle against tax evasion are discussed. In the theoretical part of the paper the factors of tax compliance and the tax authorities’ measures in combating tax evasion are examined, the levels of tax rates and the compliance burden of European Union member states’ tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with tax audit services are analyzed. Better understanding of the drivers of taxpayer compliance behavior allows tax administration to identify and implement policy measures more effectively.

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Standard monitoring of lake water usually depends on monthly measurements that are affected by financing capabilities and weather conditions, often leading to various data being left out. Aiming to solve this issue, we enrolled on the task of developing a set of fitted equations allowing the researchers to predict the values of various water quality parameters even in situations when not all of the data are available. By implementing a serious of tests we were able to establish equations with reasonable adjusted correlation coefficient values suggesting feasible projections of the considered output parameters.

The principal component analysis (PCA) is a well established methodology used in all research fields to provide a more intelligent understanding of the investigated data. Accordingly, this paper introduces the application of this methodology for the evaluation of the water quality of Lake Palic. As a result of the selected approach we were able to draw meticulous conclusions and direct the impending research in a more rational direction.