Performance of Public Sector Institutions and Economic Growth: Slovak Tax Administration
| Autoři | |
|---|---|
| Rok publikování | 2017 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 10th International Conference European Entrepreneurship Forum 2016 |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | performance; tax administration; Slovakia; administrative costs; compliance costs |
| Popis | Functional public sector is one of main pre-conditions for sustainable development and economic growth. This paper evaluated the performance of the Slovak tax administration and the Slovak tax system as the whole, with focus on three possible performance lines-calculation of administrative costs of taxation (input-output measurement), calculation of compliance costs of taxation (measuring "administrative" burden caused by taxation) and the general opinion of experts about the system. Its findings are rather negative and highlight major deficiencies that should be addressed by future public policies and reforms. |
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