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.
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