Administrative Costs of Taxation in Slovakia

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Authors	NEMEC Juraj POMPURA Ladislav ŠAGÁT Vladimír
Year of publication	2015
Type	Article in Periodical
Magazine / Source	European Financial and Accounting Journal
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Management and administrative
Keywords	Administrative costs of taxation; Slovakia; Tax administration
Description	This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax administration compared to other developed countries, including its neighbours - the V4 countries. We argue that most of the higher relative cost is caused by subjective – speculative factors that will be addressed by ongoing tax system reforms.
Related projects:	Identifikace a evaluace regionálně specifických faktorů úspěšnosti reforem v duchu NPM – země CEE