Administrative Costs of Taxation in Slovakia

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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

Citace
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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