In the master's thesis, we were interested in what the opinion of the profession in the citizens about vertical equity in Slovenia. Vertical equity says that taxpayers who are not in the same situation should be treated differently, while all the relevant characteristics have to be taken into account. The main purpose of the master's thesis was to burrow into the "fairness" of the tax system in Slovenia and compare it with other countries in which a similar survey was carried out.
The theoretical part of the master thesis includes the method of description and compilation which describe the facts and summarize the views of other authors. The analytical part includes a quantitative method of data analysis. Selected data from the tax system survey are presented, the correlation method presents the correlation of answers, and the comparative method compares the answers of the profession and the citizens and the answers of the profession with the selected countries.
The study shows that the profession strive for vertical equality in Slovenia as well as in Croatia, in USA and in Bosnia and Herzegovina. Among professionals, the public sector professionals strive the most for the fair distribution. The survey also shows that the opinion of citizens in Slovenia is very undefined, which may be due to the excessive proficiency of the survey or insufficient education of the citizens.
The master's thesis is appropriate for anyone interested in the field of taxation. I believe that it can approach the social nature to every reader, which is reflected by redistribution. A comparison that was made based on the survey carried out in different countries can be useful for further research in the tax area.