On May 7, the director of Financial College and the doctoral student of the School of Governance, Law and Society of Tallinn University Kerly Randlane successfully defended her doctoral thesis indicating that the contemporary concept of tax compliance is rather vague and it takes more than mere coercion to ensure the anticipated payment of taxes.

According to Tallinn University, Randlane did not focus on particular taxes but on tax compliance in general. However, all tax authorities generally have the same objective: to collect the revenue while also achieving the highest possible tax compliance and minimising the kind of behaviour that is not tax compliant.

Various studies have shown that a person’s decision to be either tax compliant or not is a complex issue influenced by both economic and non-economic factors and motives. The non-economic factors are considered more important.

On 28 November at noon, there was a ceremony of planting the cornerstone of the new learning facility of the Estonian Academy of Security Sciences in Maarjamäe, Kase 61.

Rector of the Academy, Katri Raik, claimed that the new building shall not be merely a house the Academy has been waiting for more than 20 years, instead it is a great anniversary present for the cadets, alumni and the Academy itself. “It proves that the state values internal security related education! I am sure that the new building will also bring new breathing for the Academy.”