OPTIMISING THE SLOVAK TAX POLICY AND TAX SYSTEM PERFORMANCE

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NEMEC Juraj BURÁK Emil

Rok publikování 2016
Druh Článek ve sborníku
Konference European Financial Systems 2016, Proceedings of the 13th International Scientific Conference
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Obor Řízení, správa a administrativa
Klíčová slova tax administration; Slovakia; optimizing; opinion of tax officials
Popis 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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