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Author
Dobrovič Ján (University of Presov in Presov, Slovak Republic), Rajnoha Rastislav (Paneuropean University in Bratislava, Slovakia), Korauš Antonín (Academy of the Police Force in Bratislava, Slovakia)
Title
Effectiveness and Performance of Tax System in Slovak Republic in Terms of Its Key Non-Macroeconomics Factors
Source
Oeconomia Copernicana, 2018, vol. 9, nr 4, s. 617-634, aneks, bibliogr. 29 poz.
Keyword
Reforma podatkowa, Zarządzanie podatkami, Efektywność, Analiza czynnikowa
Tax reform, Tax administration, Effectiveness, Factor analysis
Note
JEL Classification: G21, H21
summ.
The contribution is the result of VEGA Project No. 1/0255/2016 "The research on the possibility of optimization of process-oriented models of the financial administration management with a focus on transfer pricing and tax harmonization in the terms of EU".
Country
Republika Słowacka
Slovak Republic
Abstract
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent.
Purpose of the article: The article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods.
Methods: In the empirical quantitative research Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories.
Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. In the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue. (original abstract)
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ISSN
2083-1277
Language
eng
URI / DOI
http://dx.doi.org/10.24136/oc.2018.030
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