We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Forms of managing the efficiency of tax administration in Slovak Republic.
- Authors
Dobrovič, Ján; Gombár, Miroslav; Taha, Viktória Ali
- Abstract
This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify deficiencies in the area of tax and customs administration. We have started from the existing functional organizational structures and tax administration systems not only in Slovakia, but also in Hungary, Poland, Czech Republic and Slovenia, while the basic prerequisite for the study was to increase the efficiency of the tax system as a whole. Based on the trend analysis, we assume that the tax and customs reform will make a significant contribution to increasing the system efficiency and, ultimately, to a more positive perception of taxes (as socially unpopular obligations). This process brings Slovakia closer to an efficient tax system, which should also increase the efficiency and competitiveness of the state within the EU overall.
- Subjects
TAX administration &; procedure; TAX reform
- Publication
Journal of International Studies (2071-8330), 2018, Vol 11, Issue 2, p304
- ISSN
2071-8330
- Publication type
Article
- DOI
10.14254/2071-8330.2018/11-2/20