Administrative Costs of Taxation in Slovakia

• Autoři: NEMEC Juraj; POMPURA Ladislav; ŠAGÁT Vladimír
• Rok publikování: 2015
• Druh: Článek v odborném periodiku
• Časopis / Zdroj: European Financial and Accounting Journal
• Fakulta / Pracoviště MU: Ekonomicko-správní fakulta
• Obor: Řízení, správa a administrativa
• Klíčová slova: Administrative costs of taxation; Slovakia; Tax administration
• Popis: 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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• Identifikace a evaluace regionálně specifických faktorů úspěšnosti reforem v duchu NPM – země CEE