TAX IMPLICATIONS FOR STUDENT FREELANCERS WORKING ABROAD: A COMPARATIVE ANALYSIS OF SLOVENIA, AUSTRIA AND CROATIA

This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of crossborder tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative EKON. MISAO I PRAKSA DBK. GOD xx. (xx.) BR. xx.