OPTIMISING THE SLOVAK TAX POLICY AND TAX SYSTEM PERFORMANCE

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Authors

NEMEC Juraj BURÁK Emil

Year of publication 2016
Type Article in Proceedings
Conference European Financial Systems 2016, Proceedings of the 13th International Scientific Conference
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Management and administrative
Keywords tax administration; Slovakia; optimizing; opinion of tax officials
Description There is a rich body of general scientific research dealing with issues such as optimum tax systems and optimum tax policies; however, there is limited scientific research focused on these issues specifically in Slovakia. To help fill this gap, our paper defines and discusses the most significant elements of the future optimisation of the Slovak tax system. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The paper’s main basis is the comparison of perceived needs by tax officials, collected in the course of our research, with existing evidence. The most frequent responses (simplify tax collection, decrease tax bureaucracy, provide better information about the tax system to businesses and citizens, increase the level of risk connected with tax evasion, and improve tax administration services) are very much in line with the positions of existing scientific and professional literature. However, the second most frequent answer, to decrease the tax burden, indicates a level of tax illusion even at the level of tax administration professionals.
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