Administrative Costs of Taxation in Slovakia

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: 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

Classification and Topics

• Classification: Management ; Taxation, Subsidies, and Revenue: General
• Subject: Administrative costs of taxation ; Tax administration ; Slovakia

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Nemec, Juraj ; Pompura, Ladislav ; Šagát, Vladimír
• Event: Veröffentlichung
• (who): University of Economics, Faculty of Finance and Accounting
• (where): Prague
• (when): 2015

Further information

• DOI: doi:10.18267/j.efaj.141
• Handle: http://hdl.handle.net/10419/141431
• Last update: 10.03.2025, 11:44 AM CET