Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

Background: Due to the Covid 19 pandemic, in many countries, higher, secondary and even primary education experienced the unannounced shift from traditional classroom lessons to distance teaching using different technologies. Objectives: The main objective of the research was to identify the most important digital tools applied by educators and students during the pandemic and evaluate their satisfaction with applying these tools in four countries; Croatia, Germany, Poland and Serbia. Methods/Approach: The questionnaires were sent via emails to educators and distributed through the classes to students using digital teaching platforms or emails. The answers were analysed by descriptive statistics. Results: Research showed that Google tools most commonly used by students and educators are; YouTube, Gmail, Google Translate, Google Maps and Google Drive. Microsoft digital tools most commonly used by educators and students in observed countries are; Word, PowerPoint and Excel. Other digital tools most commonly used by educators are Zoom and Moodle, while students mostly use Zoom and Kahoot. Moreover, this paper identifies the main reasons for educators’ insufficient use of digital tools. Conclusions: Google, Microsoft and Zoom dominate their specific domains: Google for networks, Microsoft for documents, and Zoom for online meetings.

Due to many social and environmental challenges in the last decade, many companies recognized the importance of non financial reporting to provide complete overview of its performance and socially responsible behaviour. Furthermore, for some companies the obligation of non financial reporting has been institutionalized by European commission directives. This paper explores the extent of non financial reporting regarding employment-matters in hospitality industry in Croatia. Research objective of the paper is to assess the type and amount of information regarding employment and human resource management related issues disclosed by hospitality industry companies listed on Zagreb Stock Exchange. Research results indicate that the quantity of disclosed information increased after implementing EU directives on non financial reporting, but there is still room for improvement. It is expected that hospitality industry companies will disclose even more employee-related indicators in the future due to the importance they give to their human resources and the importance of such indicators is further discussed in this paper.

Achieving the Sustainable Development Goals (SDGs) depends significantly on enhancing tax revenue mobilization and transforming tax culture among both institutional and individual taxpayers