Artikel
Administrative Costs of Taxation in Slovakia
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.
- Sprache
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Englisch
- Erschienen in
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 10 ; Year: 2015 ; Issue: 2 ; Pages: 51-61 ; Prague: University of Economics, Faculty of Finance and Accounting
- Klassifikation
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Management
Taxation, Subsidies, and Revenue: General
- Thema
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Administrative costs of taxation
Tax administration
Slovakia
- Ereignis
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Geistige Schöpfung
- (wer)
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Nemec, Juraj
Pompura, Ladislav
Šagát, Vladimír
- Ereignis
-
Veröffentlichung
- (wer)
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University of Economics, Faculty of Finance and Accounting
- (wo)
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Prague
- (wann)
-
2015
- DOI
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doi:10.18267/j.efaj.141
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Nemec, Juraj
- Pompura, Ladislav
- Šagát, Vladimír
- University of Economics, Faculty of Finance and Accounting
Entstanden
- 2015
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